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sarasara · 2020年03月25日

问一道题:NO.PZ2018062018000082 [ CFA I ]

问题如下:

Which of the following descripton of the company solvency ratio is most accurate?

选项:

A.

If a company has a higher interest coverage ratio than before, the company's solvency is weaker.

B.

If a company has a higher financial leverage ratio, its solvency is weaker.

C.

If a company has a higher interest coverage ratio than before, the company has a lower ability to cover its interest payments by EBIT.

解释:

B is correct. Lower Interest coverage ratio and high finance leverage ratio would indicate that solvency is weak.

这道题看不懂,ratio类的题目怎么记得?

1 个答案

纠纠_品职答疑助手 · 2020年03月25日

嗨,爱思考的PZer你好:


这道题目考的是偿债能力的比率。

Interest coverage = EBIT / Interest 比例越高,说明公司盈利能力cover利息的能力越强偿债能力越高。

Financial leverage = Average total assets / Average total equity ,比例越高说明借债越多。偿债能力越弱

Ratio 类的比率大约还是要同学多看多记多理解,因为规律性的东西有但是不多

比如Financial leverage,也就是财务杠杆。那我们一般说放多少倍杠杆,就是资产是自己的钱的多少倍,所以是资产/Equity,理解了就比较能自然记忆,实在理解不了,先硬记了再找规律,再理解。

其实重要和喜欢考的比率也不是很多,注意积累。


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