[CFA level 1模拟真题]Version 5 Questions－Q30 equity

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Q30.  Assume U.S. GAAF (generally accepted accounting principles) applies unless otherwise noted. An analyst suspects that a particular company's financial statements may require adjustment because the company uses take-or-pay agreements. The most likely effect of the appropriate adjustments on the company's return on assets (ROA) and debt – to – equity ratio, respectively, would be:

	ROA	Debt-to-equity ratio
A	Increase	Increase
B	Increase	Decrease
C	Decrease	Increase
D	Decrease	Decrease

xxjj564

 a

suhulijing

thanks

tomathome

A

merlinna

c

duo1115

c

jiguobiao

a

jojoe

[em01]

elea0930

c

lyl741017

a