adjani.zhang

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