问题如下图:
选项:
A.
B.
C.
解释:
从该题的题干计算得出,EBIT - interest - tax = 865-35-302=528,正好是NI的值,那么investment income 的21应该算在EBIT之前,但从答案来看很明显在EBIT之后,所以想请问下到底应该算在哪里?谢谢!
不考虑equity metho 请问investment income是直接计入investor的NI吗?
经营性租赁在二级考试中会考吗?是在考试大纲里面的吗?
请问Equity metho,“income from investment ”是在母公司损益表的息税后列入吗?
第八小题,EBIT中share profit from as不会减少吗?
Exclu investment in associate, EBIT will crease 21 (shareresult), given the interest is unchange ratio shoullower?