[會計] 稅前稅後相關一題
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@@
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