NO.PZ2018062004000112
问题如下:
An analyst calculated a ratio using operating cash flow as the numerator and total debt as the denominator .What’s the ratio and what does it measure?
选项:
A.The ratio is debt coverage ratio,measuring a company’s financial risk and financial leverage.
B.The ratio is debt payment ratio,measuring a company’s ability to pay debts with operating cash flows.
C.Debt the ratio is interest coverage raio, measuring a company's ability to pay interest obligations
解释:
A is correct. Debt coverage ratio=CFO/Total debt.It measures financial risk and financial leverage.
这是讲义里哪个知识点?B为什么不对,不就是考察现金流偿债能力吗?