NO.PZ2018062005000023
问题如下：
Which of the following situation is not appropriate for debt-rating approach to be used?
选项：
A. The debt-rating approach can be used when we cannot get a reliable current market price for a company’s debt
B. The ratings of the two companies should be the same
C. The ratings of the two companies can be different
解释：
C is correct. The ratings of the two companies should be the same
B是应该一样（那就要有相同的规模，资本结构etc.,不然就用不了，但是基本上没有哪两家公司时一模一样的吧，哪有the same 的两家公司啊）。C是可以不同，不同但可以是similar，而且C是 “can be”，很显然C的表述更严谨啊。