NO.PZ2017102901000082
问题如下：
An analyst evaluating three industrial companies calculates the following ratios:
The company with both the lowest financial leverage and the greatest ability to meet interest payments is:
选项：
A.Company A.
B.Company B.
C.Company C
解释：
B is correct.
Company B has the lowest debt-to-equity ratio, indicating the lowest financial leverage, and the highest interest coverage ratio, indicating the greatest number of times that EBIT covers interest payments.
1、the greatest ability to meet interest payments 是看interest coverage吗？这个点不太理解。
2、financial leverage 是用D/E变形成(D+E)/E就好了嘛？
