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NO.PZ2016012102000160问题如下 the enof last year, PZ company 's assets anliabilities were follows:Baseon this table, whiof the following statements is correct?A.PZ company 's bt-to-equity ratio is 0.71B.PZ company 's bt-to-equity ratio is 1.14C.PZ company 's bt-to-equity ratio is 0.57. A is correct.Assets = Liabilities + EquitySo Equity = $75,000-$15,000-$5,000-$20,000=$35,000.btEquity=5,000+20,00035,000=0.714\frac{bt}{Equity}=\frac{5,000+20,000}{35,000}=0.714Equitybt​=35,0005,000+20,000​=0.714inclus interest bearing liabilities only. Thus, accrueliabilities are not bt.考点bt-to-equity ratio的计算 资产 = 负债 + 权益 ，所以权益 = 75k - 15k - 5k - 20k = 35kbt-to-equity ratio = / Equity = (5k+20k) / 35k = 0.714债务(bt)仅包括计息负债, 预提负债(accrueliabilities) 包含应付税费，应付职工薪酬等只是负债，无需支付利息，因此不算在分子内。 accrueliabilities都包括什么，可否举个例子

NO.PZ2016012102000160 PZ company 's bt-to-equity ratio is 1.14 PZ company 's bt-to-equity ratio is 0.57. A is correct. Assets = Liabilities + Equity So Equity = $75,000-$15,000-$5,000-$20,000=$35,000. btEquity=5,000+20,00035,000=0.714\frac{bt}{Equity}=\frac{5,000+20,000}{35,000}=0.714Equitybt​=35,0005,000+20,000​=0.714 inclus interest bearing liabilities only. Thus, accrueliabilities are not bt. 考点bt-to-equity ratio的计算 资产 = 负债 + 权益 ，所以权益 = 75k - 15k - 5k - 20k = 35k bt-to-equity ratio = / Equity = (5k+20k) / 35k = 0.714 债务(bt)仅包括计息负债, 预提负债(accrueliabilities) 包含应付税费，应付职工薪酬等只是负债，无需支付利息，因此不算在分子内。 算equity时把它减掉了，但是算bt时又没加进去，怎么理解accrueliability？

NO.PZ2016012102000160 PZ company 's bt-to-equity ratio is 1.14 PZ company 's bt-to-equity ratio is 0.57. A is correct. Assets = Liabilities + Equity So Equity = $75,000-$15,000-$5,000-$20,000=$35,000. btEquity=5,000+20,00035,000=0.714\frac{bt}{Equity}=\frac{5,000+20,000}{35,000}=0.714Equitybt​=35,0005,000+20,000​=0.714 inclus interest bearing liabilities only. Thus, accrueliabilities are not bt.Leverage ratio几个指标里的是有interest bearing的都算作分子嘛

NO.PZ2016012102000160 PZ company 's bt-to-equity ratio is 1.14 PZ company 's bt-to-equity ratio is 0.57. A is correct. Assets = Liabilities + Equity So Equity = $75,000-$15,000-$5,000-$20,000=$35,000. btEquity=5,000+20,00035,000=0.714\frac{bt}{Equity}=\frac{5,000+20,000}{35,000}=0.714Equitybt​=35,0005,000+20,000​=0.714 inclus interest bearing liabilities only. Thus, accrueliabilities are not bt.题干从哪里知道是短期付息债券呢？还是说只要是ST就要加上呢？