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[原创]2010 Level 2 Sample exam (1), Question 15

CASE name: bianca puglisi

 

question 15  In 2008, which one had the larges effect on the increase in Eagle's EBIT?

 

A interest cost

B Software cost

C Deferred revenue

 

为什么答案是A? I know that capitalization of interest cost could reduce the interest expense, but interest expense is a item which below the EBIT in the income statement. How could capitalization increase EBIT? plus, the capitalization of interest cost as an aditional cost of the plant will increase the depreciation cost of plant, which will decrease the EBIT.

 

请高手指点。

这个SAMPLE我做的很郁闷!plus这事不能说的太细!

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QUOTE:
以下是引用xiaomaiwd在2010-6-3 12:29:00的发言:

关于这 到题目答案不知道什么意思外

题目也没看明白

那通常情况下,这些EXPENSE应该怎么记啊,比如软件发展的花费?

难道不是记在SELLING&ADIMI EXPENSE么?

求解>>>

 

Should be in the selling and admi expense.

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