问一道题：NO.PZ2016012101000123 [ CFA I ]

NO.PZ2016012101000123 Company A’s current ratio of 0.25 incates it is less liquithCompany whose current ratio is 0.83, anCompany A is also less solvent, incatea bt-to-equity ratio of 200 percent comparewith Company B’s bt-to-equity ratio of only 30 percent. Company A’s current ratio of 4.0 incates it is more liquithCompany whose current ratio is only 1.2, anCompany A is also more solvent, incatea bt-to-equity ratio of 200 percent comparewith Company B’s bt-to-equity ratio of only 30 percent. A   is correct. Company A’s current ratio of 4.0 (= $40,000/$10,000) incates it is more liquithCompany whose current ratio is only 1.2 (= $60,000/$50,000). Company B is more solvent, incateits lower bt-to-equity ratio of 30 percent (= $150,000/$500,000) comparewith Company A’s bt-to-equity ratio of 200 percent (= $60,000/$30,000). 解析A公司current ratio=40000/10000=4，E=60000/30000=2，B公司current ratio=60000/50000=1.2，E=150000/500000=0.3。从比率能看出A公司流动性更好，B公司长期偿债能力更好。A正确。Bcurrent ratio没算对。C关于solvent的结论不对。 为什么表格上数据totasset 不等于totliability 加shareholrs equity？

Company A’s current ratio of 0.25 incates it is less liquithCompany whose current ratio is 0.83, anCompany A is also less solvent, incatea bt-to-equity ratio of 200 percent comparewith Company B’s bt-to-equity ratio of only 30 percent. Company A’s current ratio of 4.0 incates it is more liquithCompany whose current ratio is only 1.2, anCompany A is also more solvent, incatea bt-to-equity ratio of 200 percent comparewith Company B’s bt-to-equity ratio of only 30 percent. A   is correct. Company A’s current ratio of 4.0 (= $40,000/$10,000) incates it is more liquithCompany whose current ratio is only 1.2 (= $60,000/$50,000). Company B is more solvent, incateits lower bt-to-equity ratio of 30 percent (= $150,000/$500,000) comparewith Company A’s bt-to-equity ratio of 200 percent (= $60,000/$30,000). 解析A公司current ratio=40000/10000=4，E=60000/30000=2，B公司current ratio=60000/50000=1.2，E=150000/500000=0.3。从比率能看出A公司流动性更好，B公司长期偿债能力更好。A正确。Bcurrent ratio没算对。C关于solvent的结论不对。请问为什么要用to equity ratio？

这道题B不是说A公司less Solvency吗？也就是A公司的偿债能力更差，这不是对的吗？C不是反了吗

    为什么不选C？a公司的偿债能力（E=2）不如B公司（B的bt/equity=0.3更低更安全），说明A公司更容易破产more solvent。。。。所以为什么选a不选C？