老师，请问这题是怎么算的

问题如下：

Question

A company’s most recent balance sheet shows the following values (NZ$ thousands):

The company’s debt-to-capital ratio is closest to:

选项：

A.0.77. B.1.86. C.0.65.

解释：

Solution

C is correct. The debt-to-capital ratio is$\frac{\text{Total debt}}{\text{Total debt}+\text{Total shareholders' equity}}=\frac{5,590}{5,590+1,200+1,810}=0.650$ where total debt includes only interest-bearing debt.

A is incorrect. It includes current liabilities and other long-term liabilities as a part of total debt: [(3,800 + 5,590 + 800)/(3,800 + 5,590 + 800 + 1,200 + 1,810)] = 0.7719.

B is incorrect. It calculates long-term debt to equity: [5,590/(1,200 + 1,810)] = 1.86.