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2016年美國CPA練習(xí)題精選：Business 28
Which one of the following factors might cause a firm to increase the debt in its financial structure?
a. Increased economic uncertainty.
b. A decrease in the times interest earned ratio.
c. An increase in the price/earnings ratio.
d. An increase in the corporate income tax rate.
答案：D
Explanation
Choice "d" is correct. An increase in the corporate income tax rate might cause a firm to increase the debt in its financial structure because interest is tax deductible, while dividends are not tax deductible.
Choice "a" is incorrect. Increased economic uncertainty would cause a firm to decrease debt (and interest cost).
Choice "c" is incorrect. An increase in the price/earnings ratio would encourage the issuance of equity rather than debt.
Choice "b" is incorrect. A decrease in the times interest earned ratio indicates that earnings have declined compared with interest, and that more debt would be unwise (and more difficult to negotiate).
【我要糾錯(cuò)】 責(zé)任編輯：小瑩子
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