NO.PZ2023020602000094
问题如下:
The following information is available on a company:
The minimum net income (in thousands) that the company
must generate to meet its debt covenant requirement is closest to: (2020-
选项:
A.$2,700.00 B.$1,890.00 C.$2,100.00解释:
The fixed charge coverage ratio is: Fixed charge coverage = (NI + income expense + interest expense + lease payments) / (Interest + lease payments)
,如何理解 interest payment 和interest expense ,他们的代表的含义是什么,差异怎么产生的。
为什么在计算interest+lease payments 是用的 interest payment
在计算NI时,用的是EBIT-INTEREST expense