各位版友实在不好意思，可能是当初存档时没有存好，所以才产生一篇完全无内容的文章 恳请大家见谅！ 原本想请问各位的问题如下： 目前我使用的是KAPLAN SCHWESER的note准备level 1的考试 其中关於sales of receivables with recourse的部分，该note上说 此情况在会计上视为financing来处理 因此分析师在计算ratio时，需调整balance sheet和income statement的项目 其中income statement里的interest expense要增加，但EBIT也要增加(增加的金额与 interest expense相同) 但我搞不清楚为何EBIT必须要上调？是否能麻烦各位高手解答？非常谢谢各位 该段原文如下：(note第279页) We also need to make an adjustment to the income statement to include interest expense on the loan. We add interest on the receivables to both income and expense(Assuming a 9% interest rate, interest expense would be 15,300).Hence net income will not be affected, but the interest coverage ratio will be lower than repoted(interest expense increased by a greater percentage than EBIT). Figure12: ----------------------------------------------------------------------------- As Report Adjusted ----------------------------------------------------------------------------- EBIT 265,000 280,300 Interest expense 102,000 117,300 Coverage ratio 2.6 2.39 ----------------------------------------------------------------------------- 非常谢谢各位！ --

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