CFA2010年 2 级收费题目Version1第15题 revenue, increase, Software, following, accounting

Zesty

这道题目问:

In 2008, which of the following accounting policies most likely had the largest effect on the increase in Eagles EBIT?

A. Interest cost;
B. Software costs;
C. Deferred revenue.

答案是A.

我的问题是,Interest Cost被资本化确实是影响了Net income.但是有影响EBIT吗?因为EBT= EBIT-interest cost, NI=EBT- tax. EBIT应该没有被影响才对.