搜尋結果
该指标从现金流入和流出的动态角度对企业的实际 偿债能力 进行考察，反映本期经营活动所产生的 现金净流量 足以抵付流动负债的倍数。 由于 净利润 与经营活动产生的现金净流量有可能背离，有利润的年份不一定有足够的现金（含 现金等价物）来偿还债务，所以利用以 收付实现制 为基础计量的现金流动负债比率指标，能充分体现企业经营活动所产生的现金净流量，可以在多大程度上保证当期流动负债的偿还，直观地反映出企业偿还流动负债的实际能力。 一般该指标大于1，表示企业流动负债的偿还有可靠保证。 该指标越大，表明企业经营活动产生的现金净流量越多，越能保障企业按期偿还到期债务，但也并不是越大越好，该指标过大则表明 企业流动资金 利用不充分， 盈利能力 不强。 [1] 一是对 经营活动 产生的 现金净流量 的计量。
2024年8月6日 · What is the Cash Coverage Ratio? The cash coverage ratio is useful for determining the amount of cash available to pay for a borrower's interest expense. It is expressed as a ratio of the cash available to the amount of interest to be paid. To show a sufficient ability to pay, the ratio should be substantially greater than 1:1.
2020年9月29日 · What Is a Coverage Ratio? A coverage ratio, broadly, is a metric intended to measure a company's ability to service its debt and meet its financial obligations, such as interest payments or...
现金利息保障倍数是经营活动产生的现金流量净额加付现所得税再除以现金利息支出所得的比率。 它反映了企业一定时期经营活动所取得的现金是现金利息支出的多少倍，更明确地表明了企业用经营活动所取得的现金偿付债务利息的能力。
2011年6月28日 · 现金债务总额比（Cash Debt Coverage Ratio）现金债务总额比是经营活动现金净流量总额与债务总额的比率。 该指标旨在衡量企业承担债务的能力，是评估企业中长期偿债能力的重要指标，同时它也是预测企业破产的可靠指标。
The cash coverage ratio is a metric that helps entities calculate the ability to make interest payments using existing cash. It is similar to the interest coverage ratio, which examines whether companies can repay the interest expense.
2024年5月10日 · The cash coverage ratio is an accounting ratio that measures the ability of your business to pay interest expense. If you’re currently paying interest on loans, learn why you...
2024年6月6日 · 现金流动负债比率（Cash Coverage Ratio）是企业一定时期的经营现金净流量同流动负债的比率。 现金流动负债比率=年经营现金净流量/年末流动负债×100%，该指标从现金流入和流出的动态角度对企业的实际偿债能力进行考察，反映当期经营活动所产生的现金 ...
The cash coverage ratio is an accounting ratio that is used to measure the ability of a company to cover their interest expense and whether there are sufficient funds available to pay interest and turn a profit. Overview: What is the cash coverage ratio?
The cash ratio or cash coverage ratio is a liquidity ratio that measures a firm’s ability to pay off its current liabilities with only cash and cash equivalents. The cash ratio is much more restrictive than the current ratio or quick ratio because no other current assets can be used to pay off current debt–only cash.
