为什么算interest coverage的分母用的是interest payable呀？

NO.PZ2016012101000125 问题如下 The ta in Exhibit 1 appein the five-yesummary of a major internationcompany. A business combination with another major manufacturer took plain FY13.Whiof the following choices best scribes reasonable conclusions analyst might make about the company’s solvency? A.Comparing FY14 with FY10, the company’s solvenimprove incateincrease in its bt-to-assets ratio from 0.14 to 0.27. B.Comparing FY14 with FY10, the company’s solventeriorate incatea crease in interest coverage from 10.6 to 8.4. C.Comparing FY14 with FY10, the company’s solvenimprove incatethe growth in its profits to G645 million. is correct.Comparing FY14 with FY10, the company’s solventeriorate incatea crease in interest coverage from 10.6 (= 844/80) in FY10 to 8.4 (= 1,579/188) in FY14. The bt-to-asset ratio increasefrom 0.14 (= 602/4,384) in FY10 to 0.27 (= 3,707/13,799) in FY14. This is also incative of teriorating solvency. In isolation, the amount of profits es not provi enough information to assess solvency.解析ABC三个都是看solvency，需要反应出什么ratio衡量了solvency，其中AB提到的ratio都是衡量长期偿债的能力，但C中提到profit的增长，这个不是衡量长期偿债能力的指标，所以C错误。A中说A在上升，说明杠杠上升，长期偿债能力应该是下降的，而不是improveA错误。B说interest coverage ratio变低，这个指标变低说明公司的付息能力变差，长期偿债能力下降，因此B正确。 想请问如何理解B/S里面的负数？计算ratio的时候是直接就去绝对值吗？那怎么理解呢

NO.PZ2016012101000125问题如下The ta in Exhibit 1 appein the five-yesummary of a major internationcompany. A business combination with another major manufacturer took plain FY13.Whiof the following choices best scribes reasonable conclusions analyst might make about the company’s solvency?A.Comparing FY14 with FY10, the company’s solvenimprove incateincrease in its bt-to-assets ratio from 0.14 to 0.27.B.Comparing FY14 with FY10, the company’s solventeriorate incatea crease in interest coverage from 10.6 to 8.4.C.Comparing FY14 with FY10, the company’s solvenimprove incatethe growth in its profits to G645 million. is correct.Comparing FY14 with FY10, the company’s solventeriorate incatea crease in interest coverage from 10.6 (= 844/80) in FY10 to 8.4 (= 1,579/188) in FY14. The bt-to-asset ratio increasefrom 0.14 (= 602/4,384) in FY10 to 0.27 (= 3,707/13,799) in FY14. This is also incative of teriorating solvency. In isolation, the amount of profits es not provi enough information to assess solvency.解析ABC三个都是看solvency，需要反应出什么ratio衡量了solvency，其中AB提到的ratio都是衡量长期偿债的能力，但C中提到profit的增长，这个不是衡量长期偿债能力的指标，所以C错误。A中说A在上升，说明杠杠上升，长期偿债能力应该是下降的，而不是improveA错误。B说interest coverage ratio变低，这个指标变低说明公司的付息能力变差，长期偿债能力下降，因此B正确。请问这里bt是不能➕短期的是吗？

NO.PZ2016012101000125问题如下 The ta in Exhibit 1 appein the five-yesummary of a major internationcompany. A business combination with another major manufacturer took plain FY13.Whiof the following choices best scribes reasonable conclusions analyst might make about the company’s solvency?A.Comparing FY14 with FY10, the company’s solvenimprove incateincrease in its bt-to-assets ratio from 0.14 to 0.27.B.Comparing FY14 with FY10, the company’s solventeriorate incatea crease in interest coverage from 10.6 to 8.4.C.Comparing FY14 with FY10, the company’s solvenimprove incatethe growth in its profits to G645 million. is correct.Comparing FY14 with FY10, the company’s solventeriorate incatea crease in interest coverage from 10.6 (= 844/80) in FY10 to 8.4 (= 1,579/188) in FY14. The bt-to-asset ratio increasefrom 0.14 (= 602/4,384) in FY10 to 0.27 (= 3,707/13,799) in FY14. This is also incative of teriorating solvency. In isolation, the amount of profits es not provi enough information to assess solvency.解析ABC三个都是看solvency，需要反应出什么ratio衡量了solvency，其中AB提到的ratio都是衡量长期偿债的能力，但C中提到profit的增长，这个不是衡量长期偿债能力的指标，所以C错误。A中说A在上升，说明杠杠上升，长期偿债能力应该是下降的，而不是improveA错误。B说interest coverage ratio变低，这个指标变低说明公司的付息能力变差，长期偿债能力下降，因此B正确。A我算出来是-0.14和-0.27，分子用的是-602 和 -3707。哪里出问题了呢？

我问下 A 的计算过程是不是因为下面给出的是 net asset，意思是 totasset - totliability，也就是 Equity 部分，所以在算 A ratio 的时候，要把 net asset 和上面一行的totliability 加起来作为 A ratio 里的分母进行计算，才能得出0.14 和 0.27 两个是吧？