开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

灰飞翔的猫 · 2025年01月11日

b选项

  1. CFA I
  2. FRA

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.

这道题B是不是改成debt coverage ratio就对了？我感觉后半句比A说的更好

添加评论
1 个答案

王园圆_品职助教 · 2025年01月11日

同学你好，请看以下原版书截图的内容，A的描述是完全正确的，是不需要修改的，B选项的debt payment ratio的公式如下的绿色4的部分

注意，debt repayment的分母是公司支付的长期借款的repayment部分的现金流——所谓repayment现金流就是当期公司实际支付的借款归还的部分，也就是当期实际到期的本金的金额

所以助教的理解这个当期到期的本金肯定不是全部的debt，只是部分debt而已，和题干描述的分母是total debt的那个ratio是完全不同的概念

  • 1

    回答

  • 0

    关注

  • 3

    浏览
相关问题

NO.PZ2018062004000112 问题如下 analyst calculatea ratio using operating cash flow the numerator antotthe nominator .What’s the ratio anwhes it measure? A.The ratio is coverage ratio,measuring a company’s financirisk anfinancileverage. B.The ratio is payment ratio,measuring a company’s ability to pbts with operating cash flows. C.the ratio is interest coverage raio, measuring a company's ability to p interest obligations A is correct. coverage ratio=CFO/Totbt.It measures financirisk anfinancileverage. 看了2个这道题的问答，感觉回答里有矛盾的地方，不知该如何理解这个概念一个回答说payment ratio衡量【本期归还】金额能力，比如一年，那么我理解就不是长期的: “而B的payment ratio的重点是payment（也就是本期要归还的借款本金的金额而不是总借款），网上找到的最常用的payment ratio 是分母为CFO，分子为一年的payment的金额。”——王园圆_品职助教 · 2024/10/12 16:05:58另一个回答则说payment ratio衡量的是【长期债务归还】的能力“payment衡量的是企业得CFO cover偿还长期债务得能力。”——lynn_品职助教 · 2024/7/1 09:10:06

2024-12-26 10:07 1 · 回答

NO.PZ2018062004000112问题如下analyst calculatea ratio using operating cash flow the numerator antotthe nominator .What’s the ratio anwhes it measure?A.The ratio is coverage ratio,measuring a company’s financirisk anfinancileverage.B.The ratio is payment ratio,measuring a company’s ability to pbts with operating cash flows.C.the ratio is interest coverage raio, measuring a company's ability to p interest obligationsA is correct. coverage ratio=CFO/Totbt.It measures financirisk anfinancileverage.偿债能力和leverage？coverage和payment？

2024-10-12 14:05 1 · 回答

NO.PZ2018062004000112 问题如下 analyst calculatea ratio using operating cash flow the numerator antotthe nominator .What’s the ratio anwhes it measure? A.The ratio is coverage ratio,measuring a company’s financirisk anfinancileverage. B.The ratio is payment ratio,measuring a company’s ability to pbts with operating cash flows. C.the ratio is interest coverage raio, measuring a company's ability to p interest obligations A is correct. coverage ratio=CFO/Totbt.It measures financirisk anfinancileverage. 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？

2024-06-29 13:09 1 · 回答

NO.PZ2018062004000112 问题如下 analyst calculatea ratio using operating cash flow the numerator antotthe nominator .What’s the ratio anwhes it measure? A.The ratio is coverage ratio,measuring a company’s financirisk anfinancileverage. B.The ratio is payment ratio,measuring a company’s ability to pbts with operating cash flows. C.the ratio is interest coverage raio, measuring a company's ability to p interest obligations A is correct. coverage ratio=CFO/Totbt.It measures financirisk anfinancileverage. 如题

2024-05-23 21:22 1 · 回答