二级EBIT与OP的问题，很多地方都被混淆了 interest, earned

zephyranalyst

做MOCK时，发现很多地方都把EBIT和operating imcome混着用。把我都搞糊涂了。比如算mock上午第六大题35题，算times interest earned，一级说用的是OP，但是答案写着EBIT/OP都可以。而上午第三大题报表中，又把depreciation弄到了EBIT的上面，搞不懂。万一真要算times interest earned，我到底改用OP还是EBIT啊，请老师帮忙解答。

apf薛老师

请参照下面的简化的利润表,蓝色部分是operating income, 红色部分是EBIT,这两个概念好多地方很多时候是混用的,他们的差别就是EBIT包含了other income and revenue,如果没有这项,那么他们是一样的. depreciation项目不管是operating income 还是EBIT都是扣除了depreciation的

  
Revenues from Sales of goods and services
– Operating Expenses
Operating income from continuing operations
+ Other Income and Revenues
Recurring income before interest and taxes from continuing operations
– Financing Costs
Recurring (pretax) income from continuing operations
+/ – Unusual or Infrequent Items
Pretax Earnings from Continuing Operations
– Income Tax Expense
Net Income from Continuing Operations
+/ – Income from Discontinued Operations (net of tax)
+/ – Extraordinary Items (net of tax)
+/ – Cumulative Effect of Accounting Changes (net of tax)
Net Income