Are providing funds to companies from challenging tasks, especially in light of the scarcity of funds and the varying degree of cost and risk with each source of funding, the task is difficult for firms in least developed countries and the more troublesome, such as Palestine, and decisions concerning important provide funds identify funding source and determine the proportion of funding from each source so funding sources are divided into two first Presidents : Finance property such as stocks and the raising of the rate of return on investment and the second funding loans and produces what is called leverage. Where the leverage as the total liabilities to total assets although there are advantages to leverage their tax saving where it requires the cost of benefits deducted from taxable profit pot as well as if the cost of such debt is less than the cost of property rights, making it a preferred source of financing than other sources however, increasing reliance on borrowed money without that there will be efficient in use displays the company to serious consequences, especially if cost of these funds exceeded the expected return as It is known that the loans carry a fixed cost that affect profits earned by proprietors also affect the degree of risk which in other words that the financing decision affects investment results and following the performance