NO.PZ2018062006000166
问题如下：
Based upon only the coverage ratios, which of the company may have a lowest credit quality?
选项：
A.Company A.
B.Company B.
C.Company C.
解释：
B is correct.
The EBIT/interest expense and EBITDA/interest expense ratios are coverage ratios which measure an issuer's ability to meet its interest payments. A lower ratio indicates lower credit quality.
考点：4C分析
解析：EBITDA/interest expense 以及 EBIT/interest expense 均为利息覆盖比率。数字越大，利润超过利息的倍数越多，资金状况越好，偿债能力越强，信用质量越好。反之，利息覆盖比率越低，信用质量越差，公司B的覆盖比率最低，信用质量最差，故选项B正确。
如题
