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2008 CFA Level 1 - Sample 样题(1)-Q22

22Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted.
An analyst made the appropriate adjustments to the financial statements of retail companies that are lessees using a       substantial number of operating leases. Compared to ratios computed from the unadjusted statements, the ratios computed from the adjusted statements would most likely be higher for:

A. the debt-equity ratio but not the interest coverage ratio.

B. the interest coverage ratio but not the debt-equity ratio.

C. both the debt-equity ratio and the interest coverage ratio.

D. neither the debt-equity ratio nor the interest coverage ratio.

      

[此贴子已经被作者于2008-11-7 16:35:45编辑过]

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