NO.PZ2016012101000116
问题如下：
Which of the following ratios would be most useful in determining a company’s ability to cover its lease and interest payments?
选项：
A. ROA.
B. Total asset turnover.
C. Fixed charge coverage.
解释：
C is correct.
The fixed charge coverage ratio is a coverage ratio that relates known fixed charges or obligations to a measure of operating profit or cash flow generated by the company. Coverage ratios, a category of solvency ratios, measure the ability of a company to cover its payments related to debt and leases.
解析：fixed charge coverage=（EBIT+lease payments）/（interest+lease payments），就是在interest coverage ratio的基础上考虑了lease payment。
请问这个公式分子为什么要包括lease payments？如下