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？作者: cpaking23 时间: 2013-5-22 03:45
Interest coverage = EBIT / Interest (P&L) - no arguement
Pension: textbook is correct, notes and other course materials are shit
