请问2010 2级SAMPLE VERSION 1，第15题 before, interest, 2010

rioliang

为什么capitalize interest cost会增加Eagle's EBIT 呢？EBIT是before interest的，为什么会有关系？

z0354l

agree. If the question is on operating lease vs finance lease， the answer is clear and you can find it in the notes.

不羞蝙蝠

如果楼主问题是关于finace lease和operating lease的区别的话，楼上的回基本正确，详见notes 55页

giraffe08

interest不再是expense而是asset，有dep'n，从而增加EBIT

soaplayer

 上面的回答几乎都没有看清lz的问题，答非所问啊

Zanerwin

capitalize lease will have 3 effects:

 

1. Lease payment is deducted before EBIT

2. Depreciation is added before EBIT

3. Interest expense is added after EBIT

 

Because depreciation < lease payment, EBIT will increase

Because depreciation + interest expense > lease payment (in early years), NI will decrease (in early years)

xumengrr

被capitalize的interest 会变成asset，因而会增加Depreciation

因此EBIT会减小

 

hehanz

再顶一下~~

hehanz

我也有这个疑问.谁来解答一下?

arabdopsis

 这道题我也不懂； interest 本来在EBIT中没被 减掉，capitalization怎么能减少expense呢