NO.PZ2019120301000130
问题如下：
Question By themselves, financial ratios are least likely to be sufficient in determining a company’s:选项：
A.past performance. B.creditworthiness. C.current financial condition.解释：
SolutionB is correct. Financial ratios alone are not sufficient to determine the creditworthiness of a company. Other factors must also be considered, such as examining the entire operation of the company, meeting with management, touring company facilities, and so forth.
A is incorrect because ratio analysis by itself does enable a financial analyst to evaluate past performance.
C is incorrect because ratio analysis by itself does enable the assessment of a company’s current financial position.
看了答案解析也不是很清楚这道题解题的要点在哪里。
Financial ratios好像也需要结合其他因素才能分析出过去业绩（A选项），或者当下的财务ratio好像也不能分析过去业绩。
Financial ratios的好坏，比如财务杠杆过高，可能会导致公司的信用（B选项）。
可以请老师讲解一下这道题吗？谢谢老师。
