问题如下：
Which of the following is most true regarding balance sheets analysis?
选项：
A.To report the value of the firm's reputation, an amortized cost is recorded on the balance sheet.
B.The intrinsic value of the firm equals shareholders' equity.
C.Using balance sheet can measure the capital structure of a company.
解释：
The balance sheet contains the assets, liabilities, and equity.
Mixing the debt and equity of financial uses can measure the capital structure of the company.
C为什么对呢？（C是怎么做到的呢）
