单选题

Which of the following statements is most accurate regarding cash flow ratios?

A、 Interest coverage ratio is calculated as operating cash flow over interest payments.
B、 Debt payment ratio measures the firm's ability to pay debts with operating cash flows.
C、 Reinvestment ratio measures the firm's ability to acquire assets with investing cash flows.

【正确答案】 B

【答案解析】

Debt payment ratio (CFO + Cash paid for long-term debt repayment) shows the firm's ability to pay debts with operating cash flows.