cst6666 · 2024年07月20日
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)
看到这道题目想确认下Interest coverage ratio 分母是interest expense or interest payment?
lynn_品职助教 · 2024年07月21日
嗨，努力学习的PZer你好：
interest coverage ratio = earnings before interest and taxes/interest payments
EBIT是息税前利润不受利息影响， Interest payment 是实付金额，
这道题题目是想区分一下interest expense和 Interest payment
我们可以看一下下面总结的三点：
interest payment&tax payment是支付的现金的概念，可以简单理解为实际的由于借款产生的所有利息费用的现金支出
interest payable& tax payable是负债，在B.S中
interest expense & tax expense是费用，在I/S中，其中tax expense 还要具体区分是current tax expenses or income tax expense，如果是前者，则是在税法中的概念（不在I.S中），如果是后者，则是在I.S中的。
Interest payment是想强调，我们计算真实的interest coverage ratio的时候，需要将所有的利息费用支出都考虑进来，而不是仅仅将利润表上计入interest expenses的那个数值带入分母。所以提醒考生，计算这个interest coverage ratio的时候，要考虑的更加全面
----------------------------------------------努力的时光都是限量版，加油！
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) 可以按照这个公式把每个数值放进去吗，Fixecharge 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FIXECOVERAGE RATIO = (EBIT + lease payment) / (interest + lease payments), 这个公式里的interest是指interest expense还是interest payment？
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？
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
