Lu
2023-10-11 09:22請問下第二小問,利息資本化是不是會減少費用呢?那么EBIT是不是會上升,因此EBIT/I應(yīng)該上升?
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個回答
Simon助教
2023-10-11 09:39
該回答已被題主采納
同學(xué),上午好。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。(Interest payments可以理解為實際支付出去的利息,而interest costs是會計做賬,會計做賬不影響實際支付)
