[讨论] level 1 2010 SAMPLE 的一道题，给讲讲呗 interest, increase, statements, particular, 2010

注金证

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.

giraffe08

选B

killzero

take-or-pay应该增加负债，所以是B

注金证

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

flora_yj

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）

rachel_

3个答案都是对的，竟然问了个most！服了u，我忍痛选B

aidashelley

 就好像钢企的长协

xiaomaiwd

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