NO.PZ2024030503000166
问题如下:
Question
选项:
A.17%.
B.21%.
C.27%.
解释:
Solution-
Incorrect because it excludes Current portion of long-term interest-bearing debt in Total debts and calculates Debt-to-capital ratio = Total debt/(Total debt + Total shareholders' equity) = (700 + 800)/(700 + 800 + 7500) = 1,500/9,000 = 0.167 ≈ 17%.
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Correct because the Debt-to-capital ratio = Total debt/(Total debt + Total shareholders' equity) = (700 + 500 + 800)/(700 + 500 + 800 + 7,500) = 2,000/9,500 = 0.211 ≈ 21%.
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Incorrect because it calculates the Debt-to-equity ratio = Total debt/Total shareholders' equity = (700 + 500 + 800)/7,500 = 2000/7,500 = 0.267 ≈ 27%.
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debt-to-capital是不是要计算所有的有息负债,无论长期短期?且debt是不是专指有息负债