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。

int coverage ratio = EBIT/ INT么？

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1 个答案

Olive_品职助教 · 2020年07月13日

嗨，从没放弃的小努力你好：

是的同学，这是一级财务学习内容。

• Interest coverage = EBIT / Interest

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

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问一道题：NO.PZ2018111303000085

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