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[CFA入门] 请教：L2 FSA Reading 21 第8题 Ebit/Interest payment 如何理解
答案里说Interest Coverage Ratio 分母是 interest payment 而不是 Interest expense。所以这里interest coverage ratio 用 capitalise interest cost 和expensing 没有区别。
Notes上capitalised interest 里专门有一段capitalised interest 对 Interest Coverage ratio 变化影响。
怎么理解呢？ |
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发表于 2012-5-15 18:16
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