利息保障倍数

重视程度相对较低的四项指标是流动比例、总资产周转率、存货周转率和利息保障倍数。

The indexes comparatively low are as follows : current ratio , total assets turnover , inventory turnover ratio and interest coverage ratio .

利息保障倍数、赚得利息倍数

Times Interest Earned Ratio

在以利息保障倍数作为融资约束的分类标准下，利息保障倍数越低，说明公司受到的融资约束越强，公司投资越依赖内部现金流。

The conclusion is that investment of financially constrained companies are more sensitive to internal cash-flow than those of less constrained .

对贷款边际风险影响最大的是利息保障系数，利息保障倍数提高10%，风险率将下降13.9个百分点。

Among them , interest coverage is the leading factor with the largest influence to the marginal default possibility , that is with the rise of interest coverage by 10 % , hazard rate will go down by 13.9 percentage points .