[會計] 稅前稅後相關一題

作者: yao0829 (香蕉)   2010-12-03 00:19:11
10.In a recent year Day Corporation had net income of $150,000, interest
expense of $30,000, and a times interest earned ratio of 9. What was Day
Corporation's income before taxes for the year?
a.$300,000
b.$270,000
c.$240,000
d.None of the above.
這題題目就有點卡在翻譯上
a times interest earned ratio of 9 =>這句翻譯應該就是這題解題的重點巴??
但我想說假如這題照我自己的翻譯我一定會把它當作稅額壓
就直接把($150,000-$30,000)*9%當作答案
可是算出來答案差很多
所以很明顯它的翻譯不是照我這樣翻
想請大大幫忙我解決這題的困惑
我還想順帶一問
effective-interest method 他的翻譯就是"有效利息法"嗎?
那主要是在講哪個範圍壓
因為我學了一年的初會和幾個月的中會怎好像沒有印象阿@@
作者: swinfish7   2009-01-15 01:07:00
那句意思應該是利息賺取倍數為9,是稅前盈餘除利息費用有效利息法我記得是在公司債那章的計算方法
作者: Lublack (滷湯圓)   2010-02-04 01:07:00
是用net income before taxes算而不是net income

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