开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

Jessica XU · 2024年05月11日

Fixed charge coverage

  1. CFA I
  2. FRA

NO.PZ2024011002000062

问题如下：

The following information is available on a company:


The minimum net income (in thousands) that the company must generate to meet its debt covenant requirement is closest to: (202

选项：

A.$2,700.00 B.$1,890.00 C.$2,100.00

解释：

The fixed charge coverage ratio is: Fixed charge coverage = (NI + income expense + interest expense + lease payments) / (Interest + lease payments)


可以按照这个公式把每个数值放进去吗，Fixed charge coverage = (NI + income expense + interest expense + lease payments) / (Interest + lease payments)，表格写的我有点不明白。

同时还想问一下，强化课里的公式写的是FIXED COVERAGE RATIO = (EBIT + lease payment) / (interest + lease payments), 这个公式里的interest是指interest expense还是interest payment？

添加评论
1 个答案

lynn_品职助教 · 2024年05月13日

嗨，努力学习的PZer你好：


可以按照这个公式把每个数值放进去吗，Fixed charge coverage = (NI + income expense + interest expense + lease payments) / (Interest + lease payments)，表格写的我有点不明白。


同时还想问一下，强化课里的公式写的是FIXED COVERAGE RATIO = (EBIT + lease payment) / (interest + lease payments), 这个公式里的interest是指interest expense还是interest payment？


1、可以。


2、其实一般不会区分，


"Interest payment"指的是支付给债权人的利息金额，是公司根据借款协议约定的利率支付的利息。这是公司支付给债权人以使用其借款资金的费用。


"Interest expense"是指公司在特定会计期间内承担的利息费用，是指公司根据借款协议约定的利率计算出来的费用。它在财务报表中体现为债务利息的支出。


两者的差异在于概念上的不同。"Interest payment"是实际支付给债权人的利息金额，而"interest expense"是在财务报表中记录的利息费用。


在计算"interest+lease payments"时使用"interest payment"的原因是，这个计算公式是用来表示公司在特定会计期间内支付的利息和租赁费用的总和。其中，"interest payment"代表了支付给债权人的利息部分。


在计算净利润（NI）时，使用的是EBIT（税前利润）减去"interest expense"的原因是，"interest expense"是公司的财务费用，需要从税前利润中扣除以计算出纳税前利润。这是因为利息费用通常是可以在纳税前扣除的支出。


其实这两个要看前后文的，只能说是习惯使用让他们不同，公式里面并没有区分哈

----------------------------------------------
努力的时光都是限量版，加油！

  • 1

    回答

  • 0

    关注

  • 181

    浏览
相关问题

NO.PZ2024011002000062 问题如下 The following information is available on a company:The minimum net income (in thousan) ththe companymust generate to meet its covenant requirement is closest to: (202 A.$2,700.00 B.$1,890.00 C.$2,100.00 The fixecharge coverage ratio is: Fixecharge coverage = (NI + income expense + interest expense + lease payments) / (Interest + lease payments) 可以详细讲一下题目问什么，和答案吗？谢谢

2024-10-20 23:03 1 · 回答

NO.PZ2024011002000062 问题如下 The following information is available on a company:The minimum net income (in thousan) ththe companymust generate to meet its covenant requirement is closest to: (202 A.$2,700.00 B.$1,890.00 C.$2,100.00 The fixecharge coverage ratio is: Fixecharge coverage = (NI + income expense + interest expense + lease payments) / (Interest + lease payments) 看到这道题目想确认下Interest coverage ratio 分母是interest expense or interest payment?

2024-07-20 21:47 1 · 回答

NO.PZ2024011002000062问题如下 The following information is available on a company:The minimum net income (in thousan) ththe companymust generate to meet its covenant requirement is closest to: (202 A.$2,700.00B.$1,890.00C.$2,100.00 The fixecharge coverage ratio is: Fixecharge coverage = (NI + income expense + interest expense + lease payments) / (Interest + lease payments) 怎么做选择？这个知识点在哪里有讲过？

2024-02-19 16:49 1 · 回答

NO.PZ2024011002000062问题如下 The following information is available on a company:The minimum net income (in thousan) ththe companymust generate to meet its covenant requirement is closest to: (202 A.$2,700.00B.$1,890.00C.$2,100.00 The fixecharge coverage ratio is: Fixecharge coverage = (NI + income expense + interest expense + lease payments) / (Interest + lease payments) 假设NI是X ,texpense是（x+850+300)*0.3吗

2024-01-28 10:37 1 · 回答