为什么不选C

问题如下：

Analyst Woodridge is very good at financial modeling. Recently, he took over a new modeling task: he wanted to model the acquisition or spin-off of the company and set up a stress test scenario for it. In the process of acquisition or spin-off, the company also needs to consider a series of questions, such as whether the dividend payment will change, whether the employee incentive plan will change, whether the company will buy back the stock, and whether the company will redeem the callable bond in advance. What is the biggest difficulty that this series of problems bring to Woodridge?

选项：

A.

get a CAMELS rating equal to or better than rating 2.

B.

determine whether the company's liquidity is adequate.

C.

determine whether the company's liquidity indicators meet regulatory standards.

D.

model a company's balance sheet based on complex scenarios in stress test design.

解释：

D is correct.

考点：Stress test

解析：压力测试中的各种场景，决定了第一季度内公司利润表中的各项收入和费用，而这会决定公司在第一季度末的资产负债表。而与此同时，建模者还要考虑公司的各类资产操作，比如是否进行了收购、合并，是否更改了股利政策、是否更改了员工激励计划等，这些都会牵扯到公司资产负债表。所以公司资产负债表的建模工作是非常困难的。因此选D。