NO.PZ201512300100000702
问题如下：
2. The metric used by Fromm to assess Omikroon’s performance takes into account:
选项：
A. degree of financial leverage.
B. operating liabilities relative to operating assets.
C. competitiveness relative to companies in other tax regimes.
解释：
Bis correct.
Return on invested capital is net operating profit minus adjusted taxes divided by invested capital, where invested capital is defined as operating assets minus operating liabilities.
operating asset和liability包括哪些科目咯～指的是current asset和current liability吗～谢谢