澳洲代写：金融
他表外所使用的技术是许多金融和非金融企业。使用背后的原因是,风险管理,借贷成本降低和与其他公司合作是可能的。承担债务时,多数情况下,不显示在资产负债表或一些负债经理汇报他们的财政状况。利用财务状况的主要原因是考虑资产负债表报告。操作和资本租赁公司希望的程度直接相关操作或财务杠杆。债务不出现经营性租赁,减少和增加了操作的金融杠杆。另一方面,在资本租赁,债务记录利用公司的财务状况(老爹&汉密尔顿,2009)。公司的主要利用表外融资是指资产负债表债务股本比率低。它可以帮助公司在推动股票价格上涨。
he Off-balance sheet technique is used by many financial and non-financial companies. The reasons behind the usage are that risk is managed, borrowing cost reduces and collaboration with other companies is possible. While taking debt, most often, no or some liabilities are displayed in the balance sheet by managers to reporting their financial position. Leveraging financial position is the main reason for considering off balance sheet reporting. Operating and capital leases are directly related to the extent to which a company wants the operating or financial leverage to be. Debts do not appear with the operating lease, which reduce the financial leverage and increases the operating leverage. On the other hand, in capital lease, debts are recorded to leverage the financial position of the company (Torre & Hamilton, 2009). The main focus of the company to use off-balance sheet financing is to show the debt equity ratio low in the balance sheet. It helps in driving higher prices for stocks of that company.
