问一道题：NO.PZ2018111303000085 [ CFA II ]

问题如下：

Analyst collected the information about ABC company in the following table： $；$

ABC company also has 20 percent interest in the equity of Golden company, beginning of investment is 150 and ending investment is 196. Golden company reported 2,150 revenue and 550 in net income, its average total assets is 1,780. if excluding the investment in associates, the interest coverage ratio of ABC would be:

选项：

the same

higher

lower

解释：

A is correct.

考点: 这道题考的是Integration of FSA techniques一章的market value decomposition。

解析 $：$ 这里是associates,所以用equity method $，$ 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Shared result一般在EBIT之后列式。

从哪看出来的本题是equity method？

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纠纠_品职答疑助手 · 2020年08月23日

嗨，从没放弃的小努力你好：

第一句话：ABC company also has 20 percent interest in the equity 说明该公司投资规模比较小。

最后一句话说了是 associates，说明是只是联营公司而不是子公司（Subsidiary)

这两处提示了要用equity method 。

-------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！

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问一道题：NO.PZ2018111303000085 [ CFA II ]

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