现金利息保障倍数公式,利息保障倍数公式英语
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现金利息保障倍数公式
现金利息保障倍数=（经营活动产生的现金流量净额+付现所得税）/现金利息支出
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。
利息保障倍数存在一个问题，它是基于EBIT的。但在计算EBIT时，非现金项目折旧和摊销已经被减去，因而EBIT并不能真正度量可用于支付利息的现金有多少。
由于利息多数情况下是对债权人的现金流出，所以可以定义一个现金对利息的保障倍数(cash coverage ratio)
扩展资料：
利息保障倍数指标反映企业经营收益为所需支付的债务利息的多少倍。只要利息保障倍数足够大，企业就有充足的能力支付利息，反之相反。
利息保障倍数的重点是衡量企业支付利息的能力，没有足够大的息税前利润，利息的支付就会发生困难。
利息保障倍数不仅反映了企业获利能力的大小，而且反映了获利能力对偿还到期债务的保证程度，它既是企业举债经营的前提依据，也是衡量企业长期偿债能力大小的重要标志。
要维持正常偿债能力，利息保障倍数至少应大于1，且比值越高，企业长期偿债能力越强。如果利息保障倍数过低，企业将面临亏损、偿债的安全性与稳定性下降的风险。
参考资料来源：百度百科—现金利息保障倍数
利息保障倍数公式英语
1.倍数+ as +形容词原级 + as …
2.倍数+形容词比较级 + than …
3.倍数+ the +名词 (size/length/width/height...)of...
4.倍数+ that + of …
5.倍数+形容词性物主代词+名词
6.倍数 + what + 从句
7.用double, triple, threefold, fourfold等表倍数
8.倍数 as many/much + 名词 + as + 被比较对象
9.倍数 + more + 名词（可数或不可数）+than+被比对象。如：
10.分数/百分数（one-third /30%）+形容词比较级 + than …
1.倍数+ as +形容词原级 + as …
《朗文当代高级英语辞典》第五版第2745页twice词条
They employ 90 people, twice as many as last year.
他们雇用了90人，是去年的两倍。
Interest rates are twice as high as those of our competitors.
利率是我们竞争对手的两倍高。
《柯林斯高阶英汉双解学习词典》第2868页twice词条
The figure of seventy-million pounds was twice as big as expected.
7,000万英镑的金额是预期的两倍。
《剑桥高阶英汉双解词典》第2435页twice词条
The state is at least twice as big as England. 这个州至少是英格兰的两倍大。
《韦氏高阶英汉双解词典》第2268页twice词条2
The new house is twice (=two times) as large as our old one.
新房子是我们老房子的两倍大。
《韦氏高阶英汉双解词典》第40页again词条6
half again as much 或half as much again比…多一半（用于两个数据的比较）
My ticket cost half again as much as your ticket. (for example: my ticket costs $ 15 and your ticket costs $10) 我的票比你的贵一半。
《韦氏高阶英汉双解词典》第950页half词条
The bush is half as tall as the tree. (= the tree is twice as tall as the bush)
灌木丛有那棵树的一半高。
This dress costs half as much as that one. 这条连衣裙的价格只有那条的一半。
2.倍数+形容词比较级 + than …
《朗文当代高级英语辞典》第五版第2669页time词条
Sound travels four times faster in water than in air.
声音在水中的传播速度是在空气中的四倍。
《COBUILD英汉双解词典》第2055页time词条
I think it has become three times as difficult as it used to be.
我觉得这比往常难了两倍。
《剑桥高阶英汉双解词典》第2576页width词条
The needle is seven times smaller than the width of a human hair.
这根针的粗细只有人的头发的1/7。
《剑桥高阶英汉双解词典》第2357页times词条
She earns five times as much as I do. /She earns five times more than I do.
她挣的钱是我的5倍。
This piece of work is ten times better than the last piece you did.
这篇作品比你上次的那篇要好上10倍。
《柯林斯高阶英汉双解学习词典》第2787页time词条15
Its profits are rising four times faster than the average company.
它的利润增长速度比一般公司快4倍。
Young people were several times more likely to be out of work than older members of the workforce. 劳动人口中，年轻人失业的可能性是年长者的好几倍。
3.倍数+ the +名词 (size/length/width/height, amount, quantity, rate...)of...
《牛津高阶英汉双解词典》第八版第2191页times词条2
three times the length of sth三倍于某物的长度
《牛津高阶英汉双解词典》第八版第2252页twice词条2
an area twice the size of Wales 两倍于威尔士大小的地区
《剑桥高阶英汉双解词典》第2357页times词条
My foot swelled up to three times the normal size when it was stung by a wasp.
被黄蜂蛰了以后，我的脚比原来肿了两倍。
《韦氏高阶英汉双解词典》第2205页time词条17
The area received three times the amount of rain it got last year.
这一地区今年的降水量是去年的三倍。
《柯林斯高阶英汉双解学习词典》第2868页twice词条
Double cream contains approximately twice the quantity of fat-soluble vitamins as single cream. 高脂厚奶油中脂溶性维生素的含量大约是稀奶油的两倍。
《麦克米伦高阶英汉双解词典》第2267页twice词条
Wages are rising at twice the rate of inflation.
工资正以通货膨胀率两倍的比率在增长。
4.倍数+ that + of …
《韦氏高阶英汉双解词典》第2268页twice词条2
The population is twice that of Canada. 这里人口是加拿大人口的两倍。
5.倍数+形容词性物主代词+名词
《剑桥高阶英汉双解词典》第2435页twice词条
He’s twice her size (= much bigger than she is). 他的块头抵她两个。
《牛津高阶英汉双解词典》第八版第2252页twice词条2
At 56 he’s twice her age. 他56岁，年龄比她大一倍。
《韦氏高阶英汉双解词典》第2268页twice词条2
He must be twice her age. 他的岁数肯定是她的两倍。
He could earn twice his present salary at the new job.
做这份新工作他的薪水会比现在多一倍。
《文馨当代英汉词典》第1934页twice词条
She’s twice my age. = She’s twice as old as I am. 她的年龄比我大一倍。
6.倍数 + what + 从句
《朗文当代高级英语辞典》第五版第724页double词条
double: twice as big, twice as much, or twice as many是…两倍那么多
The value of the house is double what it was. 这幢房子的价值比原来翻了一番。
《朗文当代高级英语辞典》第二版第1669页twice词条
He eats twice what you eat/twice the amount that you eat.
他的食量比你大一倍。
7.用double, triple, threefold, fourfold等表示倍数
《麦克米伦高阶英汉双解词典》第1353页more词条
more than double/triple etc增加一倍/两倍多等
During the past five years, the number of traffic accidents has more than doubled.
在过去的5年里，交通事故的数量增加了1倍多。
《朗文当代高级英语辞典》第五版第724页double词条
double（使）加倍
Within two years the company had doubled in size.
在两年时间内，这家公司的规模扩大了一倍。
The church as doubled its membership in the last five years.
这座教堂的公众在过去的五年里增加了一倍。
A promise was given to double the number of police on duty.
已有承诺要将执勤的警察人数加倍。
double: twice as big, twice as much, or twice as many是…两倍那么多
We’ll need double this amount for eight people. 八个人的话我们要加一倍的量。
The value of the house is double what it was. 这幢房子的价值比原来翻了一番。
《朗文当代高级英语辞典》第五版第1282页increase词条
Visits to the site have increased threefold since May.
来这里的参观者自5月起已增至原来的三倍。
double/triple翻一番/增加两倍
Since 1950, the number of people dying from cancer has almost doubled.
自1950年以来，癌症死亡人数几乎增加了一倍。
double/triple增加一倍/增加两倍
The airline plans to double the number of passengers it carried by 2015.
这家航空公司计划到2015年时使乘客人数翻一番。
High blood pressure triples the risk of strokes. 高血压使中风的危险增加了两倍。
《剑桥高阶英汉双解词典》第643页double词条
I paid double (= twice as much) for those trousers before the sale.
降价前我买这条裤子花了两倍的价钱。
Electrical goods are almost double the price they were a few years ago.
与几年前相比，电器类商品的价格几乎翻了一番。
double翻一番；加一倍
The government aims to double the number of students in higher education within 25 years.
政府计划在25年内使高校生人数翻一番。
Company profits have doubled since the introduction of new technology.
自从引进新技术后，公司的利润增加了一倍。
triple
《朗文当代高级英语辞典》第五版第2723页triple词条
triple三倍的；三重的
The rail system has triple the overage number of accidents.
铁路系统事故是事故平均数量的三倍。
triple（使）成为三倍，增加两倍
The company has tripled in size. 这家公司的规模已扩大了两倍。
We expect to triple our profits next year. 我们期望明年利润增加两倍。
《韦氏高阶英汉双解词典》第2250页triple词条
triple使变为三倍；使增加三倍
He tripled his winnings at the track. 他在径赛项目上赢得的钱增加了两倍。
triple变为三倍；增加两倍
The town’s population has tripled in size. 小镇的人口增加了两倍。
triple（尺寸或数量）三倍的
She got a new job with triple the salary of her old one.
她找到了一份新工作，薪水是以前的三倍。
《柯林斯高阶英汉双解学习词典》第2845页triple词条
triple（使）变成三倍；（使）增至三倍
I got a fantastic new job and my salary tripled.
我得到了一份非常好的新工作，薪水涨到了原来的3倍。
The Exhibition has tripled in size from last year.
展览会规模自去年已经扩至3倍。
The merger puts the firm in a position to triple its earnings.
合并可使公司利润增长两倍。
triple the是…的三倍
The mine reportedly had an accident rate triple the national average.
据报道，该矿事故发生率是全国平均水平的3倍。
The kitchen is triple the size it once was. 厨房面积扩为原先的3倍。
threefold
《朗文当代高级英语辞典》第五版第2653页threefold词条
threefold三倍的
increase production threefold让产量增长三倍
fourfold
《韦氏高阶英汉双解词典》第842页fourfold词条
fourfold: four times as great or as many四倍；四重
There has been a fourfold increase in membership this year.
今年的会员数增长了四倍。
Member has increased fourfold. 会员数已经增长到了四倍。
8.倍数 as many/much + 名词 + as + 被比较对象
《朗文当代高级英语辞典》第五版第1536页many词条
The company now employs four times as many women as men.
《韦氏高阶英汉双解词典》第2205页time词条17
Her salary is five times greater than mine.
=She earns five times as much money as I do. 她的薪水是我的五倍。
《韦氏高阶英汉双解词典》第950页half词条
If 100 people were expected and 50 came, only half as many people came as were expected.
若预计人数为100，实到人数为50，则实到人数为预计人数的一半。
《柯林斯高阶英汉双解学习词典》第2787页time词条15
He polled four times as many votes as his rival.
他得到的选票数是竞争对手的4倍。
《剑桥高阶英汉双解词典》第2435页twice词条
There are twice as many houses in this area as there used to be.
这个地方的房屋数量是从前的两倍。
《牛津高阶英汉双解词典》第八版第2252页twice词条2
twice: double in quantity, rate, etc. 两倍
Cats sleep twice as much as people. 猫睡觉的时间比人长一倍。
《麦克米伦高阶英汉双解词典》第1365页much词条
The United States uses twice as much energy as the whole of Europe.
美国使用的能源是整个欧洲的两倍。
9.倍数 + more + 名词（可数或不可数）+than+被比对象。
《COBUILD英汉双解词典》第1255页more词条
I’m changing my job for four times more money.
我正在调换一个工资要多四倍的职业。（可以理解为省略了as before）
《剑桥高阶英汉双解词典》第1417页more词条
It was a hundred times more fun than I’d expected.
那比我期待的要有钱百倍。
《麦克米伦高阶英汉双解词典》第1353页more词条
We’ve had five times more rain than normal for this time of year.
我们这儿今年这个时候下的雨要比正常时节多出了5倍。
10.分数/百分数（one-third /30%）+形容词比较级 + than …
《现代英语用法词典》（修订版 张道真主编）第1614页than词条
They produced 53 per cent more steel in 1925 than they did in 1914.
当然，对于高考来说，前五种出现较多。（欢迎实例补充）
2017年9月4日
利息保障倍数公式为本年盈余加利息支出除以利息支出
利息保障倍数计算公式：利息保障倍数=EBIT来自/利息费用。分子“息税前利润”是指利润表中未扣除利息费用和所得税前的利润。
公式中：息税前利润(EBIT)=利润总额+财务费用，息税前利润(EBIT)=净吃第杨补销售额-营业费用；息税前利润(EBIT)=销售收入总额-变动成本总额-固定360问答经营成本。
说明：
公式中的分母“利息费用”是指本期发生的全部应付利息，不仅包汽东同括财务费用中的利息费用，还吸持弦别跳培真很影应包括计入固定资产成本的资本化利息。资本化利息虽然不在利润表中扣除，但仍然是要偿还的。利息保障倍数的重点是衡量企业支付利息的能力，没有足够大的息税前利润，利息的支付就会发生困难。
利息保障率又称利息保障倍数，是指企业息将法硫冷情常群税前利润与利息费亚对意八皮件府用之比，又称已获利息倍数，用以衡量偿付借款利息的能力，它是衡量企业支付负债利息能力的指标。
以上内容参考百度百科-利息保障倍数
利息保障倍数公式计算公式
利息保障倍数=EBIT/利息费用
公式中：
分子：息税前利润（EBIT）=净销售额-营业费用
息税前利润（EBIT）=销售收入总额-变动成本总额-固定经营成本
分母：“利息费用”：我国的会计实务中将利息费用计入财务费用,并不单独记录，所以作为外部使用者通常得不到准确的利息费用的数据，分析人员通常用财务费用代替利息费用进行计算，所以存在误差。
扩展资料：
利息保障倍数，又称已获利息倍数，是指企业生产经营所获得的息税前利润与利息费用的比率。它是衡量企业支付负债利息能力的指标。企业生产经营所获得的息税前利润与利息费用相比，倍数越大，说明企业支付利息费用的能力越强。因此，债权人要分析利息保障倍数指标，以此来衡量债权的安全程度。
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