问题如下:
6 Which of the following statements regarding return on invested capital is most accurate?
选项: A company will gain a competitive
advantage if it maintains high levels of invested capital by investing in
intangible assets.
The ownership of a patent on a successful product will often lead to high and persistent levels of return on invested capital.
C.High and persistent levels of return on invested capital are usually an indication that a company has a high percentage of very new assets on its balance sheet.
解释:
6.B Owning a successful patent will give a company a competitive advantage, which, in turn, is likely to lead to a high and persistent ROIC. High levels of capital invested will not necessarily result in higher returns. A high level of new assets will increase invested capital but may not generate returns in the short term and, hence, may actually decrease ROIC.
老师,这道题是超纲了吗?AB选项不明白。