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.
这里的equity为什么没有加上r/e的净利润部分