Which of the Following Is Not a Debt Utilization Ratio

question 5

Multiple Choice

Which of the following is not a debt utilization ratio?

• A) Debt to total assets
• B) Times interest earned
• C) Current ratio
• D) Fixed charge coverage

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Definitions:

PSAB

Public Sector Accounting Board, which sets accounting standards for public sector entities in Canada.

Revenue Measured

The process of determining the monetary amounts at which the revenues of a company are recognized in the financial statements.

Tax Concessions

Financial incentives or reductions in tax rates provided by governments to encourage certain business activities or investments.

Public Company

A business entity that has issued securities through an initial public offering and is traded on at least one stock exchange or in the over-the-counter market.