问题如下图：
选项：
A. 
B. 
C. 
解释：
不是很理解，解析里ROA和net profit margin都是未知数，为什么说尽管total asset turn over上升net profit margin仍下降呢？是否可以将解题思路，公式及带入数字的解题过程罗列一些，麻烦了
NO.PZ2016012101000129 问题如下 analyst compiles the following ta for a company:Baseonly on the information above, the most appropriate conclusion is that, over the perioFY13 to FY15, the company’s: A.net profit margin anfinancileverage have crease B.net profit margin anfinancileverage have increase C.net profit margin hcreasebut its financileverage hincrease is correct.The company’s net profit margin hcreaseanits financileverage hincrease ROA = Net profit margin × Totasset turnover. ROA creaseover the periospite the increase in totasset turnover; therefore, the net profit margin must have crease ROE = Return on assets × Financileverage. ROE increaseover the periospite the op in ROtherefore, financileverage must have increase解析net profit margin=NI/revenue，从题目中找不到直接信息，但是可以分解ROA得到ROA=（NI/revenue）*（revenue/asset），revenue/asset就是题目给的asset turnover，可以求出三年的net profit margin，从FY13到FY15分别是4.05、4和3.76，可以看出该比率在下降。Financileverage可以通过分解ROE得到，ROE=ROleverage，ROA是下降的而ROE是上升的，所以leverage肯定是上升的。 都没有反应过来，写ROA不行吗还是说两者还是有区别
NO.PZ2016012101000129 问题如下 analyst compiles the following ta for a company:Baseonly on the information above, the most appropriate conclusion is that, over the perioFY13 to FY15, the company’s: A.net profit margin anfinancileverage have crease B.net profit margin anfinancileverage have increase C.net profit margin hcreasebut its financileverage hincrease is correct.The company’s net profit margin hcreaseanits financileverage hincrease ROA = Net profit margin × Totasset turnover. ROA creaseover the periospite the increase in totasset turnover; therefore, the net profit margin must have crease ROE = Return on assets × Financileverage. ROE increaseover the periospite the op in ROtherefore, financileverage must have increase解析net profit margin=NI/revenue，从题目中找不到直接信息，但是可以分解ROA得到ROA=（NI/revenue）*（revenue/asset），revenue/asset就是题目给的asset turnover，可以求出三年的net profit margin，从FY13到FY15分别是4.05、4和3.76，可以看出该比率在下降。Financileverage可以通过分解ROE得到，ROE=ROleverage，ROA是下降的而ROE是上升的，所以leverage肯定是上升的。 FinanciLeverage难道不是一下这个公式？怎样得出ROE/ROA=leverage的呀？
为什么ROA=ROE*leverge? 谢谢
