中公财经

1. The correct answers are:C，D， and E

• Ten year finance lease

• Introduction of new ordinary share capital

• Seven year Eurobond

Gearing ratio may be defined as (Long-term debt)/(Long-term debt + shareholders funds)

Using cash from the business bank account will not affect any element of this ratio; neither will a short-term bank loan.

A finance lease and a Eurobond are both forms of long-term debt, and will affect the debt figure used in the gearing ratio.

If an asset is financed by new ordinary share capital this will affect the shareholder’s funds and thus the gearing ratio.

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