- UID
- 226934
- 帖子
- 8
- 主题
- 3
- 注册时间
- 2011-8-7
- 最后登录
- 2013-5-11
|
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? |
|