ACCA考试参考资料(English)-4

文章作者 100test 发表时间 2007:02:05 17:26:48
来源 100Test.Com百考试题网


Content
&.#61550. More complex cost of debt calculations
&.#61550. Cost of convertibles
&.#61550. The cost of foreign currency denominated loan
&.#61550. The limitations to the use of the WACC in project appraisal
&.#61550. Project specific WACCs
&.#61550. A WACC for overseas investment
Knowledge checklist
Able to calculate the cost of loan stock with variable redemption dates and those with interest which is not payable annually.
Able to calculate the sterling equivalent cost of a foreign currency denominated loan.
Able to understand the nature of convertible loan stocks and the problems of estimating the cost of a convertible.
Able to understand the theoretical limitations to the use of the WACC in project evaluation and to calculate a project specific WACC.
Able to calculate a WACC for evaluating an overseas investment and to understand the significance of international diversification.


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