利息偿付倍数的中文解释

衡量公司支付利息能力的指标,通常以特定时段内的税前营运利润除以利息费用计算得出,分母有时会改用营运现金净流入额.

Interest Cover的英文解释

Interest cover, or income earning, expresses how many times a company's interest obligations could be met out of gross profits. It is calculated by dividing a company's pre-tax operating income by its interest obligations for a given period.

• income [´inkʌm]   n.收入，所得   (初中英语单词)