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baigais slinkums tulkot, bet principā tas ir: pārdošanas ieņēmumu attiecība pret kopīgajiem debitoriem:

1. In corporate finance, it is the amount of cash flow available to meet annual interest and principal payments on debt, including sinking fund payments.

2. In government finance, it is the amount of export earnings needed to meet annual interest and principal payments on a country's external debts.

3. In personal finance, it is a ratio used by bank loan officers in determining income property loans. This ratio should ideally be over 1. That would mean the property is generating enough income to pay its debt obligations.

In general, it is calculated by:

это получается отношение общих доходов к общеей задолженности

net operating income/total debt service

sorry, nevis debitoriem bet laikam kreditoriem

kādreiz rtu man mācīja, ka to sauc par "parādu segšanas pakāpe ar naudas līdzekļiem" t.i. 1 no uzņēmuma likviditātes rādītājiem

получается это способность фирмы погасить свои долги из своих средств

nu apmēram tā

спасибо большое училась давно и уже всё забыла

http://www.yandex.ru/yandsearch?text=Debt+Service+Cover+Ratio+&rstr_manually=false