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企業發債的會計問題,請問有人會解答嗎?

Sep 7th 2013, 15:48

甲公司現有總資產15,000,000 ,無任何負債,總資產稅後報酬率為15%,預期2013年可維持不變.假設所得稅率為40%.
甲公司考慮下列二個方案募集擴充產能所需之資金10,000,000:
方案1:發行普通股5,000,000及年利率8%的債券5,000,000
方案2:發行年利率12%的債券10,000,000
試作:
(1)在上述二個方案下,甲公司2013年度之稅後淨利金額及權益報酬率各為何?
(2)假設甲公司選擇方案2,2013年度財報呈現權益報酬率大幅提高,就分析師而言,應如何評估甲公司績效?
(3)假設債券市場上僅有年利率10%之債券可發行借款,甲公司管理當局欲達到18%的權益報酬率,則應該如何決定債券和普通股各發行多少之金額?

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