问题 单项选择题

An analyst does research about company's breakeven point and operating breakeven point. If a company's degree of financial leverage is 1.6, the company's breakeven point is most likely:()

A. less than the company's operating breakeven point.

B. equal to the company's operating breakeven point.

C. greater than the company's operating breakeven point.

答案

参考答案:C

解析:

公司盈亏平衡点:QBE=(fixed operating costs+fixed financing costs)/(price-variable cost per unit)

公司经营性盈亏平衡点:QOBE=fixed operating costs/(price-variable cost per unit]只要公司有融资成本(financing costs),公司盈亏平衡点就要比公司经营性盈亏平衡点高。

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