问题已解决
请问算应收账款周转率用的数据是应收账款还是应收票据及应收账款
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你好 是应收票据及应收账款,是主流意见
2020 10/24 15:06
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2020 10/24 15:10
那请问算利息保障倍数里的利息费用这个数据是用财务费用还是利息费用
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2020 10/24 15:10
想问为什么
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李良新老师 
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2020 10/24 15:13
利息保障倍数=EBIT/利息费用
公式中:息税前利润(EBIT)=利润总额+财务费用(不仅包括财务费用中的利息费用,还应包括计入固定资产成本的资本化利息)
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2020 10/24 15:17
那用的就是财务费用咯
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2020 10/24 15:20
注意分母是利息费用不是财务费用
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2020 10/24 15:21
那分子那里是用净利润+所得税费用+财务费用,然后分母是用利息费用是吗
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李良新老师 
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2020 10/24 15:22
然后分母是用利息费用
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2020 10/24 15:24
那分子是用净利润加所得税费用加财务费用哦
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2020 10/24 15:30
分子是用净利润加所得税费用加财务费用哦
息税前利润(EBIT)=利润总额+财务费用(不仅包括财务费用中的利息费用,还应包括计入固定资产成本的资本化利息)
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2020 10/24 15:32
那公式⑤用的是财务费用还是利息费用
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2020 10/24 15:35
那公式⑤用的是利息费用
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2020 10/24 15:39
那这个用的是财务费用还是利息费用
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2020 10/24 15:41
按定义:
总资产报酬率=(利润总额+利息支出)/平均资产总额X100%
利息费用
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2020 10/24 15:42
然后用的是利息费用是吧
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2020 10/24 15:43
然后用的是利息费用
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2020 10/24 15:49
还是想问利息保障倍数为什么分子里的利息费用的是财务费用,分母里的利息费用用财务费用,可以讲得详细点吗
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2020 10/24 15:57
分子的“利息”仅指计入“财务费用”的利息。分母的“利息”包括全部利息:“资本化”利息和计入“财务费用”的利息
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2020 10/24 16:18
那分子分母分别用哪些数据的,能具体说一下吗,我听的很模糊
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2020 10/24 16:22
分母的“利息”包括全部利息,大的数据
分子财务费用