NO.PZ2023020602000033
问题如下：
Income statements for two companies (A and B) and the common-size income statement for the industry are provided in the following table:
The best
conclusion an analyst can make is that:
选项：
A.both companies' tax rates are higher than the industry average.
B.Company B's interest rate is lower than the industry average.
C.Company A earns a higher gross margin than both Company B and the industry.
解释：
Common-sized analysis of the income statements shows that Company A has a lower percentage cost of goods sold and thus a higher gross margin than the industry and Company B
The tax rates for
the companies are not higher than the industry. The interest rate is not a
function of sales and cannot be analyzed on a common-size income statement.
Tax rates are determined based on Taxes/Pretax earnings, not as a percentage of
sales (as shown in common-size analysis).
这个考得是哪个知识点，特别是利息比率
