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[讨论] level 1 2010 SAMPLE 的一道题,给讲讲呗

An analyst suspects that a particular company’s U.S. GAAP financial statements may require adjustment because the company uses take-or-pay contracts. The most likely effect of the appropriate adjustments would be to increase that company’s

A. return on assets.
B. debt-to-equity ratio.
C. interest coverage ratio.

选B

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take-or-pay应该增加负债,所以是B

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QUOTE:
以下是引用killzero在2010-5-26 11:01:00的发言:
take-or-pay应该增加负债,所以是B

take-or-pay 是啥东西,解释一下吧

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是off-balance sheet financing啦,中文应该叫做“表外融资”吧,就是一种虽然不出现在balance sheet上,但是实际上是公司的负债项目的东西(解释的不对的地方还请高手指出啊)

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3个答案都是对的,竟然问了个most!服了u,我忍痛选B

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 就好像钢企的长协

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碰到off-balance sheet,一律看成asset 和liability 都增加M只增家L,怎么能balance.

如此,简单到底

选B

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