No.PZ2018111303000085 (选择题)

NO.PZ2018111303000085

问题如下：

Analyst collected the information about ABC company in the following table： $；$

ABC company also has 20 percent interest in the equity of Golden company, beginning of investment is 150 and ending investment is 196. Golden company reported 2,150 revenue and 550 in net income, its average total assets is 1,780. if excluding the investment in associates, the interest coverage ratio of ABC would be:

选项：

the same

higher

lower

解释：

A is correct.

考点: 这道题考的是Integration of FSA techniques一章的market value decomposition。

解析 $：$ 这里是associates,所以用equity method $，$ 只会增加投资企业的NI 和 investment $（$ 资产 $）$ $，$ 所以剔除关联公司的影响 $，$ 对EBIT和interest expense都没有影响。 $。$

这里要注意的是Shared result一般在EBIT之后列式。

请问在计算interest的时候难道不用考虑equity income吗？

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袁园_品职助教 · 2022年09月26日

嗨，努力学习的PZer你好：

不用考虑哦，因为interest是本公司自己的利息费用，和投资企业没关系的，投资企业影响的只有B/S里面的对外投资，以及I/S里面的NI这一项哦。

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No.PZ2018111303000085 (选择题)

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