固定費用涵蓋比率
fixed charge coverage ratio
支付利息所得稅之前的利潤與債券及其它契約債務利息的比率，揭示企業獲取多少倍於利息費用的稅前利潤。
Tax profit before interest payments and debt bonds and other interest rate contracts, to reveal how many times companies get profit before tax to interest expense.