问题如下：
Which of the following statements is least correct regarding dividend sustainability analysis?
选项：
A. The larger the dividend coverage
ratio, the more sustainable the dividend policy is.
B. The larger the dividend payout ratio,
the more sustainable the dividend policy is.
C. The larger the FCFE coverage ratio,
the more sustainable the dividend policy is.
解释：
B is correct.
考点：Analysis of Dividend Safety
解析：分红比率越高，并不一定代表分红可持续。而dividend coverage ratio和FCFE coverage ratio两个指标都是越高越好，代表分红潜力的可持续性越强。
老师，麻烦解释下FCFE coverage ratio和dividend coverage ratio分别是什么？在讲义哪部分？谢谢。
