NO.PZ2023081403000060
问题如下：
Q. An analyst has calculated a ratio using the sum of operating cash flow, interest, and taxes as the numerator and the amount of interest as the denominator. What is this ratio, what does it measure, and what does it indicate?
选项：
A.This ratio is an interest coverage ratio, measuring a company’s ability to meet its interest obligations and indicating a company’s solvency.
B.This ratio is an effective tax ratio, measuring the amount of a company’s operating cash flow used for taxes and indicating a company’s efficiency in tax management.
C.This ratio is an operating profitability ratio, measuring the operating cash flow generated accounting for taxes and interest and indicating a company’s liquidity.
解释：
A is correct. This ratio is an interest coverage ratio, measuring a company’s ability to meet its interest obligations and indicating a company’s solvency. This coverage ratio is based on cash flow information; another common formulation of the interest coverage ratio uses EBITDA based on the income statement as the numerator.
ppt上只是列出来了怎么算，但是都没说它们衡量的是什么呢
