单项选择题

An analyst does research about cash flow ratios. Which of the following best represents a debt payment coverage ratio Cash flows from operations are divided by:（）

A. average total debt.
B. cash paid for long-term assets.
C. cash paid for long-term debt repayment.

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热门试题

单项选择题An analyst does research about cash flow statements. On the cash flow state ment, interests received are classified as operating activity under:（）

A. IFRS only.
B. U. S. GAAP only.
C. both IFRS and U. S. GAAP.

单项选择题An analyst does research about financial statements. A company's employee benefit plans are most likely disclosed in:（）

A. management's discussion and analysis.
B. the notes to the financial statements.
C. management's report on internal control.