IN
2021-12-26 20:10請問interest expense for non-financial service firms 為什么放入Non-operating items reported on the income statement,不是應(yīng)該在EBIT后列示嗎?謝謝
所屬:CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來源: 視頻位置 相關(guān)試題
1個(gè)回答
Sinny助教
2021-12-27 10:04
該回答已被題主采納
同學(xué)你好,EBIT指的是operating income,那么operating income之后扣除的都是non-operating的item,因此interest expense放在non-operating item進(jìn)行報(bào)告,和它在EBIT之后列示并沒有矛盾的哦
