A\B\C三个公式得到的有什么不同？能用中文解释一下吗？

问题如下：

Question

The following financial statement data are available for a company:

The company’s cash-to-income ratio is closest to:

选项：

A.0.79. B.0.66. C.0.52.

解释：

Solution

C is correct.

Cash to income = Cash flow from operating activities (CFO)/Operating income

= (1,750/3,390)

= 0.52

B is incorrect. The calculation incorrectly uses free cash flow in the numerator.

Incorrect cash to income = Free cash flow to the firm/Operating income

= 2,240/3,390

= 0.66

A is incorrect. The calculation incorrectly uses net income in the denominator.

Incorrect cash to income = Cash flow from operations/Net income

= 1,750/2,210

= 0.79