chapter 14

Which of the following statement is Not correct?
A, Gross profit margin ratio, net profit margin, return on common equity are operating performance ratios;
B,Debt-to-equity ratio, cash flow-to-total debt outstanding ratio, interest coverage ratio can show the company’s ability to repay debt;
C, Asset coverage ratio allows the debtholder to measure the protection provided by the company’s tangible assets after all liabilites have been met;
D, Asset coverage ratio shows a company’s ability to cover its debt obligations with its assets after all non-debt liabilities have been met.
正确答案是：B，请问老师为什么不是D? 谢谢