NO.PZ2018062004000116
问题如下：
Which of the following ratios best measures how efficiently the company generates revenues from its investments in fixed assets?
选项：
A.Days of sales outstanding.
B.Fixed charge coverage.
C.Fixed asset turnover.
解释：
C is correct.A higher fixed asset turnover ratio indicates more efficient use of fixed assets in generating revenue.
Fixed-Charge Coverage Ratio固定费用偿付比率，扣除利息及税项前盈利+固定费用（税前）除以固定费用+利率。这个比率可用作评估公司应付固定融资开支，例如利息及租赁开支的能力。
可以详细讲讲这个吗我刚上完课就不记得讲过B这个比率了，B的分母为什么还要加利息呢，不是很理解
