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wowo · 2024年10月12日

怎么看ratio评判的公司能力是什么

  1. CFA I
  2. FRA

NO.PZ2018062004000112

问题如下：

An analyst calculated a ratio using operating cash flow as the numerator and total debt as the denominator .What’s the ratio and what does it measure?

选项：

A.

The ratio is debt coverage ratio,measuring a company’s financial risk and financial leverage.

B.

The ratio is debt payment ratio,measuring a company’s ability to pay debts with operating cash flows.

C.

Debt the ratio is interest coverage raio, measuring a company's ability to pay  interest obligations

解释：

A is correct. Debt coverage ratio=CFO/Total debt.It measures financial risk and financial leverage.

偿债能力和leverage？coverage和payment？

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1 个答案

王园圆_品职助教 · 2024年10月12日

同学你好，ratio作用的判断没有一套统一的标准，所以没有办法简单的总结出规律来，只能每道题单个进行分析

首先，C选项肯定不对，interest coverage ratio分母得是interest，衡量的是企业偿还利息的能力。而本题分子分母都没有interest这一项，所以C肯定不能选


而B选项的debt payment ratio的重点是debt payment（也就是本期要归还的借款本金的金额而不是总借款），网上找到的最常用的debt payment ratio 是分母为CFO，分子为一年的debt payment的金额。——同学可以记住这个例子


所以最后只有A了，请看下面讲义截图，确实提到了这个ratio是一个coverage ratio

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