39. In 2009 which of the following accounting policies most likely had the largest effect on the increase in Eagle’s EBIT?
A. Interest costs
B. Deferred revenue
C. Software development costs
Answer = A
In 2009, the capitalization of interest costs increased EBIT by $30 million, whereas the capitalization of software development costs only increased EBIT by $4.5 million ($6.5 million capitalized less $2.0 million amortized in the year). Since deferred revenue increased in 2009, it decreased EBIT, not increased it.
困惑：
capitalization of interest costs increased EBIT by $30 million, 我认为如果资本化Interest cost 会降低EBIT， 原因是资本化Interest cost之后的折旧会反应在Depreciation 中，是EBIT之前的减项，而直接费用化时，没有利息折旧这一项，并且Interest cost计入EBIT之后的减项，对EBIT没有影响。
发表于 2015-3-29 17:17
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