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利息备付率是指投资方案在借款偿还期内的( )的比值。

  • A息税前利润与当期应付利息
  • B还本付息的资金与当期应付利息
  • C支付利息的资金与当期应还本付息金额
  • D息税前利润与当期应还本付息金额
参考答案: A
解题思路: 利息备付率(ICR)也称已获利息倍数,是指投资方案在借款偿还期内的息税前利润(EBIT)与当期应付利息(PI)的比值。>>>立即刷题
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