CFA1级财务方面的一个问题 望各位帮帮忙 财务, addition, decrease, interest, should

gary1012

我看到LONG-LIVED ASSETS时，P214上写着这么一句话，In addition，the accretion expenses should be treated as interest when calculating the interest coverage ratios. this adjustment is accomplished by adding the accretion expenses to both EBIT and interest expense ，which will typically decrease the interest coverage ratios.

这段话我的理解是，算ARO时，EBIT会增加，interest expense 也会增加，并且两者增加相同，但不知为何。

P215有个表格是讲 RATIO EFFECTS OF AROS ：EBIT will decrease as depreciation expense is recognized，我觉得两页说法不一，忘各位帮我解释下  谢谢

[此贴子已经被作者于2010-9-26 17:51:24编辑过]

gary1012

这么大个论坛没人会吗？

gary1012

你好，其实我主要是想问问this adjustment is accomplished by adding the accretion expenses to both EBIT 这句话到底是增加EBIT还是减少了EBIT？因为，accretion expenses 当作interest expense 处理，那么我觉得EBIT不会受到影响吧，即便收到影响也是在折旧那块。