问题如下图:
选项:
A.
B.
C.
解释:
老师好,请问这道题及解释是什么意思?咱们的视频课上有这个知识点吗?谢谢!
This ratio is effective tratio, measuring the amount of a company’s operating cash flow usefor taxes anincating a company’s efficienin tmanagement. This ratio is operating profitability ratio, measuring the operating cash flow generateaccounting for taxes aninterest anincating a company’s liquity. A is correct. This ratio is interest coverage ratio, measuring a company’s ability to meet its interest obligations anincating a company’s solvency. This coverage ratio is baseon cash flow information; another common coverage ratio uses a measure baseon the income statement (earnings before interest, taxes, preciation, anamortization). 解析题目问一个比率是用CFO+interest+tax除以interest,是个什么比率,用来衡量什么。 我们学过interest coverage ratio=EBIT/interest,分子的EBIT是NI+interest+tax,用CFO代替NI的话就是一个现金流角度的利息保障倍数,NI是企业报告的利润,不一定就是兜里实实在在的钱,而CFO是企业的现金流,比NI更能可靠衡量企业偿还利息的能力,这是一个长期偿债能力比率。所以选cfo直接取代ni?这个也假设太意外了吧。
老师问下这道题c为什么错