|
债务股本比（Debt to Equity Ratio）是衡量公司偿付能力与股本结构的指标， 它通过比较公司债务与公司股本， 来测量公司借债与偿付的能力。
债权人和投资者对债务股本比的运用
债权人和投资者都很紧密关注债务股本比，因为它显露出公司管理者在多大程度上愿意举债经营，而不是利用自有股本。 贷方如银行尤为敏感这一比率，因为过高的债务股本比将使他们面临贷款无法收回的风险。 对此风险，银行往往会通过限制性合同，迫使公司用超额现金流量偿付债务， 必须用现金支付的限制性要求也很普遍，同样还可以要求投资者自身投入更多股本。
债务股本比的计算
债务股本比公式相当简单：
即用总债务除以总股本。 可以再乘以100得到其百分比。
需要注意的是，总负债应包括所有营运及资金的租借付款项目。
有的时候，在计算时只考虑用需要支付利息的长期负债作为分子，来考察公司的债务股本结构。
债务股本比基准
将同一行业内不同公司的债务股本比进行比较，可能更有意义。 专家建议是最好将债务股本比放入一个较长的时间周期来考虑（比如几年），此外，还要考虑的因素有债务的偿付时间，它对公司的偿付能力有很大影响。
|
债务股本比 小组。
小组 (6名成员)
|
|
|
关于以下内容的论坛讨论：债务股本比。您可以在下方提出有关此主题的问题、分享您的经验、报告新的发展或解释一些事情。
|
Calculating Financial Gearing
Hello there. I need some help on how to calculate financial gearing by using debenture market price and how to find or calculate the market price. I know that the financial gearing formula is = D / D ...
 6  1条评论 |
|
|
|
关于债务股本比的最高评价的讨论主题。在这里你会找到最有价值的思路和切实可行的建议。
|
|
|
关于Debt to Equity Ratio（英语）的高级见解。在这里，您将找到专家的专业建议。
|
|
|
有关债务股本比的各种信息来源。在这里，您将找到Powerpoint，视频，新闻等可用于您自己的讲座和讲习班。
|
Sources and Methods of Financing a Start-up Company or Small Business Finance, Start-up Financing, Small Business, SME, Bootstrapping, Equity Capital, Debt Capital, Venture Capital
This presentation elaborates on the methods to finance a start-up company. The presentation includes the following secti...
|
|
Capital Structure International Comparison
Study by Josepth P.H. Fan, Sharidan Titman and Garry J. Twite examines the capital structure and debt maturity choices o...
|
|
Introduction and Calculation of WACC and its Components Initial Understanding and Calculation of WACC and Cost of Capital, Trainings, Workshops
Establishes an initial understanding of:
- Cost of Capital
- Cost of Equity
- Cost of Debt
- WACC
Includes calculat...
|
|
|
Solvency Tests Insolvency, Bankruptcy
J.B. Heaton explains the basic economic function of solvency tests and the relations among the three solvency tests appl...
|
|
|
3 Minute Introduction to Financial Ratio Analysis: Why do it and What are the Main Types? Types of Financial Ratios, Financial Ratio Analysis, Financial Ratio Types
Why financial ratio analysis?
1. To compare the financial health of (similar) companies (which one is doin...
|
|
|
Capital Structure Main theories
Paper by Stein Frydenberg reviews the central theoretical Capital Structure literature. The most important arguments for...
|
|
|
Debt to Equity Ratio Diagram Measuring Solvency and Capital Structure
Download and edit this 12manage PowerPoint graphic for limited personal, educational and business use.
Republishing in ...
|
|
|
|
比较： Cash Flow from Operations[经营业务现金流量] | Dividend Payout Ratio[股息支付率] | Benchmarking[标杆分析]
返回到分类主页： 金融与投资
更多管理方法、模型和理论
|
|
|
登入
