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.
上课老师就说一个考察偿债能力一个考察偿还长期债务到期部分的能力,课件里就只出现了performance和coverage ratio,这不纯纯误导吗?别的ratio叫什么名字也不标出来?明明可以秒杀的题目非要学生去记老师上课讲如何理解?教牛魔呢