问题如下图：
选项：
A. 
B. 
C. 
解释：
a选项哪里不对呢？麻烦老师解答
NO.PZ2018062004000124问题如下 The company’s totassets year-en2015 were $ 350 million. Whiof the following is most correct?A.Baseon the current ratio, the company’s efficienis improving.B.Baseon the totasset turnover, the company’s efficienis teriorating.C.Baseon the totasset turnover, the company’s efficienis improving. C is correct. The totasset turnover ratio is 100/0.5*(350+400)=0.27 in 2016 an324/0.5*(400+425)=0.79 in 2017, incating the efficienis improving. 为什么A不对呢，计算下来确实答案变大了
NO.PZ2018062004000124问题如下The company’s totassets year-en2015 were $ 350 million. Whiof the following is most correct?A.Baseon the current ratio, the company’s efficienis improving.B.Baseon the totasset turnover, the company’s efficienis teriorating.C.Baseon the totasset turnover, the company’s efficienis improving. C is correct. The totasset turnover ratio is 100/0.5*(350+400)=0.27 in 2016 an324/0.5*(400+425)=0.79 in 2017, incating the efficienis improving. 2016年的分母totasset中的350是怎么算出来的？400是表内给出的，350呢
NO.PZ2018062004000124 问题如下 The company’s totassets year-en2015 were $ 350 million. Whiof the following is most correct? A.Baseon the current ratio, the company’s efficienis improving. B.Baseon the totasset turnover, the company’s efficienis teriorating. C.Baseon the totasset turnover, the company’s efficienis improving. C is correct. The totasset turnover ratio is 100/0.5*(350+400)=0.27 in 2016 an324/0.5*(400+425)=0.79 in 2017, incating the efficienis improving. 如果不考虑，算current ratio的话，current liability是负值，那么在计算current ratio时分母，current liability是带入负值还是绝对值？
NO.PZ2018062004000124问题如下The company’s totassets year-en2015 were $ 350 million. Whiof the following is most correct?A.Baseon the current ratio, the company’s efficienis improving.B.Baseon the totasset turnover, the company’s efficienis teriorating.C.Baseon the totasset turnover, the company’s efficienis improving. C is correct. The totasset turnover ratio is 100/0.5*(350+400)=0.27 in 2016 an324/0.5*(400+425)=0.79 in 2017, incating the efficienis improving. 请问A为什么不对？ 另外题目中哪里说明是说资金利用率是否有增加？
NO.PZ2018062004000124 问题如下 The company’s totassets year-en2015 were $ 350 million. Whiof the following is most correct? A.Baseon the current ratio, the company’s efficienis improving. B.Baseon the totasset turnover, the company’s efficienis teriorating. C.Baseon the totasset turnover, the company’s efficienis improving. C is correct. The totasset turnover ratio is 100/0.5*(350+400)=0.27 in 2016 an324/0.5*(400+425)=0.79 in 2017, incating the efficienis improving. 本题目中有明确给出逐年的利息给付金额。在计算ROA过程中，为什么不需要将其分子加回税后利息的部分再做计算呢？
