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请教二级interest coverage和pension expense问题

本帖最后由 小V 于 2013-5-11 22:56 编辑

1、interest coverage ratio问题
    capitalized interest那一部分
    1)notes上:interest coverage ratio=EBIT/interest expense,if interest is capitalized,interest expense is lower,so interest coverage ratio becomes larger in the first year。
    2)教材上:interest coverage ratio=EBIT/interest payment,because  payment is unchanged,so interest coverage ratio is unchanged
    两种说法的题目均做到过,在notes上选变大,在教材上选不变。
    请问,应该按教材上的解释来么?

2、pension expense问题
    1)notes和某培训班视频上:Total pension expense=service cost+interest cost-actual return on plan assets
                                          Reported pension expense=service cost+interest cost-expected return-amortized PSC-amortized actuarial loss/gain
    2)教材上:periodic pension expense=service cost+net interest expense/income+remeasurement
                   其中,net interest expense/income=beginning funded status*interest rate
                              remeasurement includes ①actuarial gains and losses ② actual return-beginning fair value of plan assets*interest rate
      remeasurement里面没有expected return一项,因此肯定有出入吧?
      教材的课后习题用notes的公式做不对,那我应该按照教材公式么?

Interest coverage = EBIT / Interest (P&L) - no arguement
Pension: textbook is correct, notes and other course materials are shit

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