NO.PZ2023081403000044
问题如下:
Q. The financial leverage ratio for Company B is closest to:
Exhibit 1:
Balance Sheet and Industry Average
选项:
A.0.55. B.1.22. C.2.22.解释:
C is correct. The financial leverage ratio is defined as Total assets ÷ Total equity. For Company B, total assets are 100 and total equity is 45; hence, the financial leverage ratio is 100 ÷ 45 = 2.22.
financial leverage 为啥分子不是debt,而是assets呢?财务杠杆不是跟借款有关吗?