唯学网小编提醒，很多同学收不到CFA考试成绩通知，这个时候希望你应该尝试下和他们联系下看看了，给CFA发邮件问问。也可能他们给你空运了悲剧的信件，或者是上官网，看看查询时的信息是什么?有部分人的成绩会滞后发布。
做MOCK时，发现很多地方都把EBIT和operating imcome混着用。把我都搞糊涂了。比如算mock上午第六大题35题，算timesinterest earned，一级说用的是OP，但是答案写着EBIT/OP都可以。而上午第三大题报表中，把depreciation弄到了EBIT的上面，times interest earned，到底改用OP还是EBIT?
唯学网小编认为，你可以参照下面的简化的利润表,蓝色部分是operating income, 红色部分是EBIT,这两个概念好多地方很多时候是混用的,他们的差别就是EBIT包含了other income and revenue,如果没有这项,那么他们是一样的. depreciation项目不管是operating income 还是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
唯学网小编提醒，CFA金融分析师考试比较难，希望有心报考的同学做好心理准备，也希望本文对您能有所帮助。
