NO.PZ2016012102000098
问题如下：
Which of the following is most accurately caculating return on equity?
选项：
A.
(gross profit margin) (equity turnover).
B.
(ROA)(interest coverage ratio)(tax retention rate).
C.
(net profit margin)(total asset turnover) (assets / equity).
解释：
C
(net profit margin)(total asset turnover) (assets / equity) is one of the DuPont models for calculating ROE.
RoE不是应该是用net income算吗，为什么这里是gross profit margin呢
