可否记忆为有多年时就用平均，只有1年就用total？
问题如下图：
选项：
A. 
B. 
C. 
解释：
NO.PZ2018062018000081 问题如下 analyst is evaluating the solvenof Inusing the ta of ye2016 an2017. totis $200 in 2016 an$300 in 2017 totasset is $500 in 2016 an$800 in 2017 totequity is $250 in 2016 an$400 in 2017The financileverage ratio in 2017 is: A.1.5 B.1.8 C.2 C is correct. The calculation formula of financileverage ratio is:average total assetsaverage shareholr’s equity\frac{\text{average totassets}}{\text{average shareholr's equity}}average shareholr’s equityaverage total assetsso financileverage=650/325=2 这道题为啥不能直接用800/400？结果也是2
NO.PZ2018062018000081 问题如下 analyst is evaluating the solvenof Inusing the ta of ye2016 an2017. totis $200 in 2016 an$300 in 2017 totasset is $500 in 2016 an$800 in 2017 totequity is $250 in 2016 an$400 in 2017The financileverage ratio in 2017 is: A.1.5 B.1.8 C.2 C is correct. The calculation formula of financileverage ratio is:average total assetsaverage shareholr’s equity\frac{\text{average totassets}}{\text{average shareholr's equity}}average shareholr’s equityaverage total assetsso financileverage=650/325=2 请问什么情况下要用科目的average？
1.8 2 C is correct. The calculation formula of financileverage ratio is: average total assetsaverage shareholr’s equity\frac{\text{average totassets}}{\text{average shareholr's equity}}average shareholr’s equityaverage total assets so financileverage=650/325=2 我理解要用均值，但是到最后题目问的是2017的金融杠杆，这个有点困惑的。
题目中的totasset 为什么不等于totequity和totbt之和呢？
