F9revision(ACCA考试F9考前复习整理).docxVIP

Flash cards an swer: Set 1 Soft capital rati oning The compa ny itself limits the amount that it is prepared to borrow. Hard capital rati oning When capital availability is limited by the amount that the lender is prepared to lend Capital rati oning Capital rationing is the situation where there is a limit on the amount of capital available for in vestme nt. Real cost of capital Real term does not= Actual term Real cost of capital is the cost that ignores any in flati on Nomin al (Actual) cost of capital is the cost after in flati on adjustme nt. Sunk cost A sunk cost is the cost that has alre