NO.PZ2023081403000140
问题如下：
Q. An analyst observes the data in Exhibit 1 for two companies:Exhibit 1:
Data Comparison (US dollars)
Which of the following choices best describes reasonable conclusions that the analyst might make about the two companies’ ability to pay their current and long-term obligations?
选项：
A.Company A’s current ratio of 4.0 indicates it is more liquid than Company B, whose current ratio is only 1.2, but Company B is more solvent, as indicated by its lower debt-to-equity ratio.
B.Company A’s current ratio of 0.25 indicates it is less liquid than Company B, whose current ratio is 0.83, and Company A is also less solvent, as indicated by a debt-to-equity ratio of 200 percent compared with Company B’s debt-to-equity ratio of only 30 percent.
C.Company A’s current ratio of 4.0 indicates it is more liquid than Company B, whose current ratio is only 1.2, and Company A is also more solvent, as indicated by a debt-to-equity ratio of 200 percent compared with Company B’s debt-to-equity ratio of only 30 percent.
解释：
A is correct. Company A’s current ratio of 4.0 (= USD40,000/USD10,000) indicates it is more liquid than Company B, whose current ratio is only 1.2 (=USD60,000/USD50,000). Company B is more solvent, as indicated by its lower debt-to-equity ratio of 30 percent (= USD150,000/USD500,000) compared with Company A’s debt-to-equity ratio of 200 percent (= USD60,000/USD30,000).
A选项 A公司的debt to equity radio小于B公司 为什么是是more solvent
