唯學(xué)網(wǎng)小編提醒，很多同學(xué)收不到CFA考試成績通知，這個(gè)時(shí)候希望你應(yīng)該嘗試下和他們聯(lián)系下看看了，給CFA發(fā)郵件問問。也可能他們給你空運(yùn)了悲劇的信件，或者是上官網(wǎng)，看看查詢時(shí)的信息是什么?有部分人的成績會(huì)滯后發(fā)布。

做MOCK時(shí)，發(fā)現(xiàn)很多地方都把EBIT和operating imcome混著用。把我都搞糊涂了。比如算mock上午第六大題35題，算timesinterest earned，一級說用的是OP，但是答案寫著EBIT/OP都可以。而上午第三大題報(bào)表中，把depreciation弄到了EBIT的上面，times interest earned，到底改用OP還是EBIT?

唯學(xué)網(wǎng)小編認(rèn)為，你可以參照下面的簡化的利潤表,藍(lán)色部分是operating income, 紅色部分是EBIT,這兩個(gè)概念好多地方很多時(shí)候是混用的,他們的差別就是EBIT包含了other income and revenue,如果沒有這項(xiàng),那么他們是一樣的. depreciation項(xiàng)目不管是operating income 還是EBIT都是扣除了depreciation的

Revenues from Sales of goods and services

– Operating Expenses

Operating income from continuing operations

+ Other Income and Revenues

Recurring income before interest and taxes from continuing operations

– Financing Costs

Recurring (pretax) income from continuing operations

+/ – Unusual or Infrequent Items

Pretax Earnings from Continuing Operations

– Income Tax Expense

Net Income from Continuing Operations

+/ – Income from Discontinued Operations (net of tax)

+/ – Extraordinary Items (net of tax)

+/ – Cumulative Effect of Accounting Changes (net of tax)

Net Income

唯學(xué)網(wǎng)小編提醒，CFA金融分析師考試比較難，希望有心報(bào)考的同學(xué)做好心理準(zhǔn)備，也希望本文對您能有所幫助。