问题如下:
Based upon the following statements,which of the following is most accurate with regard to the company’s solvency?
选项:
A.Based on the return on equity,the company’s solvency is deteriorating.
B.Based on the debt-to-equity ratio,the company’s solvency is deteriorating.
C.Based on the debt-to-equity ratio,the company’s solvency is improving.
解释:
C is correct.Its debt-to-equity ratio is 200/100=2 for 2016 and 25/325=0.077 for 2017,indicating the company’s solvency is improving.
为什么这道题中的Liabilities/ total Liabilities是负数?正常的资产负债表应该都是正的啊