问题如下图：
选项：
A. 
B. 
C. 
解释：
题干中哪里看出Int ji计入CFF？
NO.PZ201602060100002006问题如下6. The ratio of operating cash flow before interest antaxes to operating income for Bickchip for 2009 is closest to:A.1.6.B.1.9.C.2.1.B is correct.Net cash flow provi(usein) operating activity hto austefor interest antaxes, necessary, in orr to comparable to operating income (EBIT). Bickchip, reporting unr IFRS, chose to classify interest expense a financing cash flow so the only necessary austment is for taxes. The operating cash flow before interest antaxes = 9,822 + 1,930 = 11,752. ving this EBIT of 6,270 yiel 1.9.解析ratio of operating cash flow before interest antaxes to operating income=（CFO+interest+tax）/EBIT。这个ratio是比较经营性现金流和会计上的EBIT，由于EBIT是扣除利息和税收费用之前的数字，为了让分子分母具有可比性，所以要把从CFO中扣除的利息和税加回，但是从Exhibit3最后两行可以知道，Bickchip公司把interest expense归为CFF，把tax归为CFO，因此计算2009年的这个ratio的时候只需要在分子上加回tax，也就是等于（9822+1930）/6270=1.9Operating cash flow/Operating Income， 这里的operating income 为什么不能用NI + Int pai+ Tpai来计算？Operating cash flow 通常就是CFO？
NO.PZ201602060100002006 问题如下 6. The ratio of operating cash flow before interest antaxes to operating income for Bickchip for 2009 is closest to: A.1.6. B.1.9. C.2.1. B is correct.Net cash flow provi(usein) operating activity hto austefor interest antaxes, necessary, in orr to comparable to operating income (EBIT). Bickchip, reporting unr IFRS, chose to classify interest expense a financing cash flow so the only necessary austment is for taxes. The operating cash flow before interest antaxes = 9,822 + 1,930 = 11,752. ving this EBIT of 6,270 yiel 1.9.解析ratio of operating cash flow before interest antaxes to operating income=（CFO+interest+tax）/EBIT。这个ratio是比较经营性现金流和会计上的EBIT，由于EBIT是扣除利息和税收费用之前的数字，为了让分子分母具有可比性，所以要把从CFO中扣除的利息和税加回，但是从Exhibit3最后两行可以知道，Bickchip公司把interest expense归为CFF，把tax归为CFO，因此计算2009年的这个ratio的时候只需要在分子上加回tax，也就是等于（9822+1930）/6270=1.9 没明白从哪里看出来int exp是CFF
NO.PZ201602060100002006 本题要求一一对应，即（CFO+interest+tax）/EBIT，CFO中原本扣除的税要加回，tax即使分类为CFF，但不也要考虑吗，为什么本题分母不加上？
NO.PZ201602060100002006 题目中没看出来，能否一下？
老师这个ratio是越高越好吗？这个ratio可以用来做什么用呢？可以说明什么问题呢？
