问一道题：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。

强化班没有这个知识点呀？

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1 个答案

纠纠_品职答疑助手 · 2020年03月31日

嗨，努力学习的PZer你好：

强化班这个知识点是带过去的，视频15分25秒时候提到的这个知识点。

更加详细的同学可以参考基础班R18最后一个视频

-------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！

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问一道题：NO.PZ2018111303000085

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