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2023-09-01 01:00Module 6-Practice Problems-Question 16-這題的interest coverage ratio(=EBIT/interest)請解釋一下,為什么會保持不變?
所屬:CFA Level I > Financial Statement Analysis 視頻位置 相關(guān)試題
來源: 視頻位置 相關(guān)試題
1個回答
Simon助教
2023-09-02 15:19
該回答已被題主采納
同學(xué),下午好。interest coverage ratio公式如下:
Interest coverage ratio =EBIT /Interest payments,但題目中是capitalise its interest costs, interest costs和interest payment是兩個概念,所以capitalise its interest costs,不影響Interest coverage ratio
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追問
interest costs和interest payment的區(qū)別是?這兩個概念,分別在書上第幾頁?
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追答
同學(xué),上午好。這是我們總結(jié)的,原版書中并無直接定義。
interest payment是企業(yè)當(dāng)期真正支付出去的利息支出
interest expense(interest cost)指的是確認(rèn)在利潤表中的利息費用,
然后,二者的區(qū)分和概念,原版書是以bond作為例子,進行的區(qū)分,會在Non-Current(Long-Term)Liabilities這一章的Accounting for Bond Amortisation, Interest Expense, and Interest Payments中進行辨析??梢缘葘W(xué)到那章之后,再進行研究。
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回復(fù)Simon:2023-L1V3-Module 8-P446-截圖1, 2023-L1V3-Module 8-P447-截圖2, 2023-L1V3-Module 8-P452-截圖3
