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ACCA考试F9中必会习题：投资评估

高顿网校2015-11-04 16:45Yvonne.shen
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　　Question：Which of the following is not an example of soft capital rationing?

　　A. Only retained earnings will be used by the company to finance capital.

　　B. The company's credit rating does not allow any further borrowing.

　　C. The company is averse to debt.

　　D. Management don't want to issue more shares which would dilute control.

　　The correct answer is:The company's credit rating does not allow any further borrowing.

　　解析：Soft capital rationing is a limit on capital investment imposed from within the company. The only constraint that is imposed from outside the company from the list is an unwillingness of lenders to lend to the company because of its credit rating. This is known as hard capital rationing.

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上一篇：ACCA财务管理中的流动资金管理问题
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