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粉红豹 · 2018年09月27日

问一道题:NO.PZ2018062004000126 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:


为什么D/E  不是total liability 除以 equity(also referred as net asset sometimes),而是Long term debt 除以equity?

考试时候用哪个公式?

1 个答案

品职辅导员_小明 · 2018年09月28日

那你要区分debt 和liability这2个概念,前者是付息的,后者是一个总的。

DE ration 分子是debt

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