问题如下图：
选项：
A. 
B. 
C. 
解释：
不考虑折旧费用的FV调整吗?(ΩДΩ)
NO.PZ2018111303000085问题如下 Analyst collectethe information about Acompany in the following table；Acompany also h20 percent interest in the equity of Goln company, beginning of investment is 150 anenng investment is 196. Goln company reporte2,150 revenue an550 in net income, its average totassets is 1,780. if exclung the investment in associates, the interest coverage ratio of Awoulbe:A.the sameB.higherC.lowerA is correct.考点: 这道题考的是Integration of FSA techniques一章的market value composition。解析 这里是associates,所以用equity metho ， 只会增加投资企业的NI 和 investment （ 资产 ） ， 所以剔除关联公司的影响 ， 对EBIT和interest expense都没有影响。。这里要注意的是Shareresult一般在EBIT之后列式。分母的EBIT为什么没有在equity加入子公司NI的情况下变大呢？按常理来说合并后利润变大，对利息的覆盖和偿还能力也会变强呀
NO.PZ2018111303000085 问题如下 Analyst collectethe information about Acompany in the following table；Acompany also h20 percent interest in the equity of Goln company, beginning of investment is 150 anenng investment is 196. Goln company reporte2,150 revenue an550 in net income, its average totassets is 1,780. if exclung the investment in associates, the interest coverage ratio of Awoulbe: A.the same B.higher C.lower A is correct.考点: 这道题考的是Integration of FSA techniques一章的market value composition。解析 这里是associates,所以用equity metho ， 只会增加投资企业的NI 和 investment （ 资产 ） ， 所以剔除关联公司的影响 ， 对EBIT和interest expense都没有影响。。这里要注意的是Shareresult一般在EBIT之后列式。 interest coverage ratio是不是等于EBIT除以 net interest expense
NO.PZ2018111303000085 问题如下 Analyst collectethe information about Acompany in the following table；Acompany also h20 percent interest in the equity of Goln company, beginning of investment is 150 anenng investment is 196. Goln company reporte2,150 revenue an550 in net income, its average totassets is 1,780. if exclung the investment in associates, the interest coverage ratio of Awoulbe: A.the same B.higher C.lower A is correct.考点: 这道题考的是Integration of FSA techniques一章的market value composition。解析 这里是associates,所以用equity metho ， 只会增加投资企业的NI 和 investment （ 资产 ） ， 所以剔除关联公司的影响 ， 对EBIT和interest expense都没有影响。。这里要注意的是Shareresult一般在EBIT之后列式。 是不是收入也会含子公司的收入，所以需要剔除，剔除后就小了？
NO.PZ2018111303000085 问题如下 Analyst collectethe information about Acompany in the following table；Acompany also h20 percent interest in the equity of Goln company, beginning of investment is 150 anenng investment is 196. Goln company reporte2,150 revenue an550 in net income, its average totassets is 1,780. if exclung the investment in associates, the interest coverage ratio of Awoulbe: A.the same B.higher C.lower A is correct.考点: 这道题考的是Integration of FSA techniques一章的market value composition。解析 这里是associates,所以用equity metho ， 只会增加投资企业的NI 和 investment （ 资产 ） ， 所以剔除关联公司的影响 ， 对EBIT和interest expense都没有影响。。这里要注意的是Shareresult一般在EBIT之后列式。 请问在计算interest的时候难道不用考虑equity income吗？
NO.PZ2018111303000085 问题如下 Analyst collectethe information about Acompany in the following table；Acompany also h20 percent interest in the equity of Goln company, beginning of investment is 150 anenng investment is 196. Goln company reporte2,150 revenue an550 in net income, its average totassets is 1,780. if exclung the investment in associates, the interest coverage ratio of Awoulbe: A.the same B.higher C.lower A is correct.考点: 这道题考的是Integration of FSA techniques一章的market value composition。解析 这里是associates,所以用equity metho ， 只会增加投资企业的NI 和 investment （ 资产 ） ， 所以剔除关联公司的影响 ， 对EBIT和interest expense都没有影响。。这里要注意的是Shareresult一般在EBIT之后列式。 EBIT之后只有t和interest expense，为什么investment income要放在EBIT之后呢？
