NO.PZ2018062006000145
问题如下：
According to the following data from company A's 2017 annual report , calculate the debt/capital ratio of company A.
Depreciation and amortization: $265 million
Total assets: $11,324 million
Total debt: $1,756 million
Shareholders' equity: $5,217 million
选项：
A.17.94%.
B.25.18%.
C.42.56%.
解释：
B is correct.
考点：4C分析
解析：Total capital = Total debt + Shareholders' equity = 1,756+5,217 = 6,973
Capital包含的是付息负债debt和equity，即公司一开始投入的资本。
The Debt/Capital ratio = 1,756/6,973 = 25.18%，故选项B正确。
如题
