NO.PZ2023040501000158
问题如下：
Kristensen and her team then move on to a discussion of the various ways of comparing Darwin's profitability with other firms in the industry, and they make the following comments:
•Kristensen: I prefer return on invested capital (ROIC) because it is not affected by the amount of debt on Darwin's balance sheet.
•Palmeiro: Return on equity (ROE) is the most common measure of shareholder return, although Darwin's share repurchase program will affect the relevance of the ratio.
•Marchand: We could use return on capital employed (ROCE), but its significance will be limited if we compare Darwin with companies based in other countries.
Which of the three analysts' comments about the methods used to compare Darwin's profitability with other firms in the industry is the least accurate?
选项：
A.Palmeiro's
Kristensen's
Marchand's
解释：
Marchand's comment is the least accurate. ROCE is essentially ROIC before tax and is defined as operating profit divided by capital employed. As a pretax measure, ROCE is useful when comparing peer companies in different countries because the comparison of underlying profitability would not favor companies benefiting from low tax rate systems.
老师，Kristensen: I prefer return on invested capital (ROIC) because it is not affected by the amount of debt on Darwin's balance sheet.我感觉K说的也不对，因为Debt会影响NI进而影响ROIC指标，请问least accurate为啥不选K呢？
