标题: CFA level 2 关于capitalised interest expenses [打印本页] 作者: nelda 时间: 2016-4-17 23:26 标题: CFA level 2 关于capitalised interest expenses
书后这一课习题的第8题答案里说：capitalised interest appears on the balance sheet as part of the asset being constructed instead of being reported as interest expense in the period incurred.到这里都理解，没有问题。然后接着说However, the interest coverage ratio should be based on interest payments, not interest expense (EBIT), and should be unchanged.我不理解为什么是unchanged?为什么是based on payments？难道capitalised以后不应该是higher interest coverage ratio了么？求解答！作者: adjani.zhang 时间: 2016-5-10 18:17
可能是文化差异，However, the interest coverage ratio (ratio -> abilitiy) should be based on interest payments, not interest expense (EBIT), 这样改动一下？
Interest Coverage Ratio 稳中说明了是EBIT，数值。而不是我们通常理解的比例，EBIT/I
capitalised interest appears on the balance sheet as part of the asset being constructed
the expenditure appears on the income statement as depreciation作者: yzc010311308 时间: 2016-5-20 11:13
