为什么对interest expense没有影响

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。

如题

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1 个答案

袁园_品职助教 · 2022年04月26日

嗨，努力学习的PZer你好：

interest expense是利息费用，利息费用是和debt相关的。equity method下，被投资企业不合并负债，所以投资企业的DEBT就是它本来的debt，所以interest expense和原来一样，没有影响哦

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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为什么对interest expense没有影响

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