[CFA入门] 请教:L2 FSA Reading 21 第8题 Ebit/Interest payment 如何理解
答案里说Interest Coverage Ratio 分母是 interest payment 而不是 Interest expense。所以这里interest coverage ratio 用 capitalise interest cost 和expensing 没有区别。
Notes上capitalised interest 里专门有一段capitalised interest 对 Interest Coverage ratio 变化影响。
怎么理解呢? |