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仙赛法师 · 2025年06月14日

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.

financial leverage不是Asset/Equity吗?怎么变cfo/debt了?

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