「情報を制する者は世界を制す」をモットーに様々な情報を提供することを目指すブログです。現在はプログラミング関連情報が多めですが、投資関連情報も取り扱っていきたいです。

# ディクテーションの実例246 デットサービスカバレッジレシオについて

デットサービスカバレッジレシオについて説明している下の動画でディクテーションをしてみました。

The Debt-Service Coverage Ratio (DSCR)
http://www.investopedia.com/video/play/debtservice-coverage-ratio-dscr/

もし聞き間違えている部分を見付けたら、コメントで教えてくださるととてもありがたいです。

the debt-service coverage ratio (dscr) is a simple way to analyze whether a company can adequately manage its borrowing cost. the ratio helps banks evaluate the credit worthiness of an organization that is applying for a loan. it also tips off investors to companies carrying a debt level that could be destructive. to find the ratio, start with the company's net operating income. then divide this figure by its total debt service, which includes principal and interest payments as well as any contributions to a sinking fund created to retire bonds ahead of schedule. the dscr measures the cash flow available to service a company's debt. a number above one indicates a positive cash flow. abner's art supplies has a net operating income of \$500,000 per year. however, it owes \$450,000 in principal from existing loans and another \$100,000 in interest. abner's art supplies has a debt-service coverage ratio of \$500,000 divided by \$450,000 plus \$100,000 equals 0.91. the retailer is actually taking in less money than it pays out to its creditors. unless it can turn these numbers around, getting approved for a new loan will likely be difficult. one of the dscr's weaknesses is that net income can fluctuate from one year to another. however, its advantage over other ratios is that it looks at all the company's debt related payments and therefore provides a more comprehensive gauge of its borrowing.

• debt-service coverage ratio (dscr)・・・デットサービスカバレッジレシオ
• tip off・・・～に警告する
• net operating income・・・純営業利益
• debt service・・・債務返済
• sinking fund・・・減債基金
• retire・・・～を償還する
• service・・・～を返済する
• turn around・・・～を好転させる
スポンサーリンク

-英語