NO.PZ2018062004000127
问题如下：
Based upon the following statements,which of the following is most accurate with regard to the company’s profitability?
选项：
A.
Based on the interest coverage ratio,the company’s profitability is deteriorating.
B.
Based on the net profit margin,the company’s profitability is deteriorating.
C.
Based on the net profit margin,the company’s profitability is improving.
解释：
B is correct.Its net profit margin is 20/100=0.2 for 2016 and 50/324=0.15 for 2017,indicating the company’s profitability is deteriorating.
本题目会做 突然想到 interest coverage ratio里的interest 应该用interest paid 还是interest paid+ interest payable
