问一道题：NO.PZ201710290100008801 第1小题 [ CFA I ]

NO.PZ201710290100008801 问题如下 Baseon Exhibit 1, whistatement is most likely correct? A.Company A hbelow-average liquity risk. B.Company B habove-average solvenrisk. C.Company A hma one or more acquisitions. C is correct. The presenof gooill on Company A’s balansheet signifies thit hma one or more acquisitions in the past. The current, cash, anquiratios are lower for Company A thfor the sector average. These lower liquity ratios imply above-average liquity risk. The totbt, long-term bt-to-equity, bt-to-equity, anfinancileverage ratios are lower for Company B thfor the sector average. These lower solvenratios imply below-average solvenrisk.Current ratio is (35/35) = 1.00 for Company versus (48/28) = 1.71 for the sector average.Cash ratio is (5 + 5)/35 = 0.29 for Company versus (7 + 2)/28 = 0.32 for the sector average.Quiratio is (5 + 5 + 5)/35 = 0.43 for Company versus (7 + 2 + 12)/28 = 0.75 for the sector average.Totratio is (55/100) = 0.55 for Company versus (63/100) = 0.63 for the sector average.Long-term bt-to-equity ratio is (20/45) = 0.44 for Company versus (28/37) = 0.76 for the sector average.bt-to-equity ratio is (55/45) = 1.22 for Company versus (63/37) = 1.70 for the sector average.Financileverage ratio is (100/45) = 2.22 for Company versus (100/37) = 2.70 for the sector average.A公司流动指标都比average低，说明其流动性不好，risk更高，A错误。B公司的偿债指标都看起来比average好，说明偿债能力高于平均，risk更低，B错误。A公司账上有gooill，说明其过去曾经进行过并购。gooill是并购行为的产物，当买方出价高于被并购公司的公允价值时，说明买方对其支付了一个溢价，这个溢价是买方对被并购公司未来发展的一个“美好的愿望”，这个溢价会形成gooill。 如题，谢谢

NO.PZ201710290100008801 问题如下 Baseon Exhibit 1, whistatement is most likely correct? A.Company A hbelow-average liquity risk. B.Company B habove-average solvenrisk. C.Company A hma one or more acquisitions. C is correct. The presenof gooill on Company A’s balansheet signifies thit hma one or more acquisitions in the past. The current, cash, anquiratios are lower for Company A thfor the sector average. These lower liquity ratios imply above-average liquity risk. The totbt, long-term bt-to-equity, bt-to-equity, anfinancileverage ratios are lower for Company B thfor the sector average. These lower solvenratios imply below-average solvenrisk.Current ratio is (35/35) = 1.00 for Company versus (48/28) = 1.71 for the sector average.Cash ratio is (5 + 5)/35 = 0.29 for Company versus (7 + 2)/28 = 0.32 for the sector average.Quiratio is (5 + 5 + 5)/35 = 0.43 for Company versus (7 + 2 + 12)/28 = 0.75 for the sector average.Totratio is (55/100) = 0.55 for Company versus (63/100) = 0.63 for the sector average.Long-term bt-to-equity ratio is (20/45) = 0.44 for Company versus (28/37) = 0.76 for the sector average.bt-to-equity ratio is (55/45) = 1.22 for Company versus (63/37) = 1.70 for the sector average.Financileverage ratio is (100/45) = 2.22 for Company versus (100/37) = 2.70 for the sector average.A公司流动指标都比average低，说明其流动性不好，risk更高，A错误。B公司的偿债指标都看起来比average好，说明偿债能力高于平均，risk更低，B错误。A公司账上有gooill，说明其过去曾经进行过并购。gooill是并购行为的产物，当买方出价高于被并购公司的公允价值时，说明买方对其支付了一个溢价，这个溢价是买方对被并购公司未来发展的一个“美好的愿望”，这个溢价会形成gooill。 老师为什么financileverage这里是totasset/equity，难道不是totbt/equity？还有就是ratio和to equity ratio有什么区别吗？

答案中的每个数字都是怎么来的？

这道题A和B答案算出来都是对的呀，C什么意思呢？

老师 C是怎么