请问这道题的税负是增加么？

NO.PZ2018062004000131问题如下 analyst wants to analyze the financiposition of company M ancompany N, he listethe following tWhiof the following conclusions is he most likely to make? A.In FY11, the ROE of company M is slightly higher ththof company N, the reason mthcompany M solnew procts whicprohigher profit.B.In FY11, the ROE of company M is slightly higher ththof company N, the reason mthcompany M purchasenew equipments whiare highly efficient.C.In FY11, the ROE of company M is slightly higher ththof company N, the reason mthcompany M increasethe leverage.C is correct. In FY11, the ROE of company M is slightly higher ththof company N, the fferenis not stinctive, the main reason mthcompany M's financileverage increasefrom 3 to 5.Comparewith company N, company M hthe same asset turnover, incating thefficien't change, so it is unlikely thnew equipments were purchase Moreover, company M's EBIT margin creasefrom 9% to 8%, incating th higher profit not occur in FY11.Ebit/interest 吗？

NO.PZ2018062004000131 问题如下 analyst wants to analyze the financiposition of company M ancompany N, he listethe following tWhiof the following conclusions is he most likely to make? A.In FY11, the ROE of company M is slightly higher ththof company N, the reason mthcompany M solnew procts whicprohigher profit. B.In FY11, the ROE of company M is slightly higher ththof company N, the reason mthcompany M purchasenew equipments whiare highly efficient. C.In FY11, the ROE of company M is slightly higher ththof company N, the reason mthcompany M increasethe leverage. C is correct. In FY11, the ROE of company M is slightly higher ththof company N, the fferenis not stinctive, the main reason mthcompany M's financileverage increasefrom 3 to 5.Comparewith company N, company M hthe same asset turnover, incating thefficien't change, so it is unlikely thnew equipments were purchase Moreover, company M's EBIT margin creasefrom 9% to 8%, incating th higher profit not occur in FY11. 杠杆增加会让ROE增加，是因为equity变小了吗

NO.PZ2018062004000131 问题如下 analyst wants to analyze the financiposition of company M ancompany N, he listethe following tWhiof the following conclusions is he most likely to make? A.In FY11, the ROE of company M is slightly higher ththof company N, the reason mthcompany M solnew procts whicprohigher profit. B.In FY11, the ROE of company M is slightly higher ththof company N, the reason mthcompany M purchasenew equipments whiare highly efficient. C.In FY11, the ROE of company M is slightly higher ththof company N, the reason mthcompany M increasethe leverage. C is correct. In FY11, the ROE of company M is slightly higher ththof company N, the fferenis not stinctive, the main reason mthcompany M's financileverage increasefrom 3 to 5.Comparewith company N, company M hthe same asset turnover, incating thefficien't change, so it is unlikely thnew equipments were purchase Moreover, company M's EBIT margin creasefrom 9% to 8%, incating th higher profit not occur in FY11. 答案里面这句，是说买了新设备efficiency就会提高？可以当结论记住么。谢谢

NO.PZ2018062004000131 A为什么不对呢