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椰子鸡 · 2024年04月05日

按照美国准则 interest paid不是算operation的一部分吗

NO.PZ2024011002000055

问题如下:

The following data is available on two companies that operate in the same industry:


Which of the following statements is most appropriate? Better margin performance will be reported by:

选项:

A.X at the gross margin level and Y at the operating margin level. B.Y at the gross margin level and X at the operating margin level. C.Y at both the gross margin and operating margin levels.

解释:

Common size statements offer a convenient way to compare companies of different magnitudes. Company X reports better (higher) gross margin performance. Company Y reports better (higher) operating margin performance.


也应该放在operation margin里吧

1 个答案

王园圆_品职助教 · 2024年04月05日

同学你好,无论美国准则还是IFRS,都是把interest expense作为EBIT后单列,属于经营利润后扣除的项目,没有哪个准则是把利息费用放在经营费用里面的,你应该是记错了哦

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