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罗密欧 · 2019年04月13日

问一道题:NO.PZ2018062004000112 [ CFA I ]

问题如下图:

选项:

A.

B.

C.

解释:

我看了之前的所有回答,但是觉得不是很清楚,cfo无论除以debt 还是长期debt 都是coverage ration  难道converage ratio 不是偿债能力的意思么?
1 个答案

Olive_品职助教 · 2019年04月14日

C选项肯定不对,interest coverage ratio分母得是interest,衡量的是企业偿还利息的能力。A和B之间的辨析可以看一下下图,这道题其实考的就是原版书的这个表格,是一个偏记忆性质的题目,可以把这个表格当做补充看一下,加油哦

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