[会计] 税前税后相关一题

楼主: 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.
这题题目就有点卡在翻译上
a times interest earned ratio of 9 =>这句翻译应该就是这题解题的重点巴??
但我想说假如这题照我自己的翻译我一定会把它当作税额压
就直接把($150,000-$30,000)*9%当作答案
可是算出来答案差很多
所以很明显它的翻译不是照我这样翻
想请大大帮忙我解决这题的困惑
我还想顺带一问
effective-interest method 他的翻译就是"有效利息法"吗?
那主要是在讲哪个范围压
因为我学了一年的初会和几个月的中会怎好像没有印象阿@@
作者: swinfish7   2009-01-15 01:07:00
那句意思应该是利息赚取倍数为9,是税前盈余除利息费用有效利息法我记得是在公司债那章的计算方法
作者: Lublack (卤汤圆)   2010-02-04 01:07:00
是用net income before taxes算而不是net income

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