NO.PZ2024011002000162
问题如下：
Kristensen and her team then move on to a discussion of the various ways of comparing Darwin's profitability with other firms in the industry, and they make the following comments:•
- Kristensen: I prefer return on invested capital (ROIC) because it is not affected by the amount of debt on Darwin's balance sheet.
- Palmeiro: Return on equity (ROE) is the most common measure of shareholder return, although Darwin's share repurchase program will affect the relevance of the ratio.
- Marchand: We could use return on capital employed (ROCE), but its significance will be limited if we compare Darwin with companies based in other countries.
选项：
A.Palmeiro's B.Kristensen's C.Marchand's解释：
Marchand's comment is the least accurate. ROCE is essentially ROIC before tax and is defined as operating profit divided by capital employed. As a pretax measure, ROCE is useful when comparing peer companies in different countries because the comparison of underlying profitability would not favor companies benefiting from low tax rate systems.K同学的ROIC 应该会收到debt的影响的呀，因为invested capital 包括股权和债权。
