利息保障倍数 meaning in English
interest cover ratio
number of times interest charges are earned
times interest earned
Examples
- Interest cover test
利息保障倍数测试 - Interest cover ratio
利息保障倍数 - The results show that the industry factor , the company size and the proportion of non - debt tax shields have a remarkable effect on the choice of capital structure , while the multiple of interest safeguard and the proportion of asset collateral value do not have an obvious effect on the asset - liability ratio
结果表明：行业因素、公司规模和非负债税盾比例对资本结构的选择有显著的作用，而利息保障倍数和资产担保价值比例对资产负债率没有明显的影响。