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注册会计师考试连续两年在可持续增长率部分出了综合题,很多考生对此把握不好。究其原因,关键在于没有理解可持续增长率的应用条件和基本含义,加之教材在此部分没有进一步扩展,很多考生只是死记公式,并没有真正理解公式。对此,本文想谈谈自己的理解,希望可以起到抛砖引玉的作用。一、可持续增长率的基本含义与应用条件可持续增长率是指不增发新股并保持目前经营效率和财务政策条件下,公司销售所能增长的最大比率。可持续增
CPA exam for two consecutive years in the part of the sustainable growth rate of a comprehensive question, many candidates do not grasp well. The reason is that the key is not to understand the application of sustainable growth rates and basic meanings, coupled with the textbooks did not further expand in this section, many candidates only dead-memorization formula, and did not really understand the formula. In this regard, this article would like to talk about their own understanding, hoping to play a valuable role. First, the basic meaning of sustainable growth rate and application conditions Sustainable growth rate refers to the non-issuing new shares and maintain the current operating efficiency and financial policy conditions, the company can grow the maximum ratio of sales. Sustainable increase