各位版友實在不好意思，可能是當初存檔時沒有存好，所以才產生一篇完全無內容的文章 懇請大家見諒！ 原本想請問各位的問題如下： 目前我使用的是KAPLAN SCHWESER的note準備level 1的考試 其中關於sales of receivables with recourse的部分，該note上說 此情況在會計上視為financing來處理 因此分析師在計算ratio時，需調整balance sheet和income statement的項目 其中income statement裡的interest expense要增加，但EBIT也要增加(增加的金額與 interest expense相同) 但我搞不清楚為何EBIT必須要上調？是否能麻煩各位高手解答？非常謝謝各位 該段原文如下：(note第279頁) 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 ----------------------------------------------------------------------------- 非常謝謝各位！ --

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