我认为这里应该使用(D+E)/EQUITY而不是简单的A/E

问题如下：

The following presents selected financial information for a company ($ Millions):

Ÿ Short-term borrowing: 4,231

Ÿ Current portion of long-term interest-bearing debt: 29

Ÿ Long-term interest-bearing debt: 925

Ÿ Average shareholders’ equity: 18,752

Ÿ Average total assets: 45,981

The financial leverage ratio is closest to:

选项：

A.

0.113

B.

0.277

C.

2.452

解释：

C is correct.

The financial leverage ratio is calculated as follows:

average total assets/average shareholder's equity=$45,981/18,752=2.452million