目前我国的各种教材都提供了多种财务比率指标，它们不仅在数量上存在着差异，而且部分财务比率的名称也很不规范，同一含义的比率往往有多个名称，而同一比率名称有时又有不同的经济含义。比如根据“（税前利润＋利息费用）÷利息费用”计算的比率，有的教材称为“已获利息倍 At present, all kinds of textbooks in our country provide a variety of financial ratio indicators, not only in the number of differences, but also part of the financial ratio of the name is not standardized, the same meaning of the ratio often have multiple names, and the same name sometimes There are different economic implications. For example, according to “(pre-tax profit + interest expense) ÷ interest expense” calculated ratio, some textbooks as "has been interest times