问一道题：NO.PZ201806201100001202

NO.PZ201806201100001202 问题如下 Jorn’s response about the ratio impaof Alpha’s cision to capitalise interest costs is most likely correwith respeto the: A.interest coverage ratio. B.fixeasset turnover ratio. C.interest coverage anfixeasset turnover ratios. B is correct. Alpha’s fixeasset turnover will lower because the capitaliseinterest will appeon the balansheet part of the asset being constructe Therefore, fixeassets will higher anthe fixeasset turnover ratio (totrevenue/average net fixeassets) will lower thif it hexpensethese costs. Capitaliseinterest appears on the balansheet part of the asset being constructeinsteof being reporteinterest expense in the perioincurre However, the interest coverage ratio shoulbaseon interest payments, not interest expense (earnings before interest antaxes/interest payments), anshoulunchange To provi a true picture of a company’s interest coverage, the entire amount of interest expenture, both the capitaliseportion anthe expenseportion, shoulusein calculating interest coverage ratios. 在何老师的课上讲到了是用interest expense做分母，不理解(earnings before interest antaxes/interest payments)，请帮忙澄清下，谢谢

NO.PZ201806201100001202 问题如下 Jorn’s response about the ratio impaof Alpha’s cision to capitalise interest costs is most likely correwith respeto the: A.interest coverage ratio. B.fixeasset turnover ratio. C.interest coverage anfixeasset turnover ratios. B is correct. Alpha’s fixeasset turnover will lower because the capitaliseinterest will appeon the balansheet part of the asset being constructe Therefore, fixeassets will higher anthe fixeasset turnover ratio (totrevenue/average net fixeassets) will lower thif it hexpensethese costs. Capitaliseinterest appears on the balansheet part of the asset being constructeinsteof being reporteinterest expense in the perioincurre However, the interest coverage ratio shoulbaseon interest payments, not interest expense (earnings before interest antaxes/interest payments), anshoulunchange To provi a true picture of a company’s interest coverage, the entire amount of interest expenture, both the capitaliseportion anthe expenseportion, shoulusein calculating interest coverage ratios. 这里interest payment说的是实际现金付款吗？

NO.PZ201806201100001202问题如下Jorn’s response about the ratio impaof Alpha’s cision to capitalise interest costs is most likely correwith respeto the: A.interest coverage ratio. B.fixeasset turnover ratio. C.interest coverage anfixeasset turnover ratios. B is correct. Alpha’s fixeasset turnover will lower because the capitaliseinterest will appeon the balansheet part of the asset being constructe Therefore, fixeassets will higher anthe fixeasset turnover ratio (totrevenue/average net fixeassets) will lower thif it hexpensethese costs. Capitaliseinterest appears on the balansheet part of the asset being constructeinsteof being reporteinterest expense in the perioincurre However, the interest coverage ratio shoulbaseon interest payments, not interest expense (earnings before interest antaxes/interest payments), anshoulunchange To provi a true picture of a company’s interest coverage, the entire amount of interest expenture, both the capitaliseportion anthe expenseportion, shoulusein calculating interest coverage ratios. 老师您好！费用化的时候不是入了COGS吗？那EBIT不是应该更小吗？interest就不应该重复扣减了呀？

为什么呢？不明白答案