NO.PZ2024010504000012
问题如下：
A portfolio analyst is modeling the potential impact of a safety incident with multiple fatalities on its mining sector holdings. Which of the following ratios is most likely to be affected as a result?选项：
A.Asset turnover B.Days of receivables C.Liabilities-to-assets ratio解释：
C is correct. A safety incident is most likely to result in increased costs and liabilities for fines, lawsuits, and equipment with better safety features. The liabilities-to-assets ratio will be most directly affected by the increased liabilities. Asset turnover and days of receivables are not directly affected by either expenses or liabilities.我能想到安全问题会导致罚款诉讼等，如果导致罚款，那么是不是会影响到到企业现金流？如果影响到企业现金流，是不是A也可以选啊？各种财务比率的影响问题，有没有规律和原则可循？
