单选题
If a lease is capitalized, as compared to being treated as an operating lease, the effect on the current ratio and the debt/equity ratio will be: Current Ratio Debt/Equity Ratio ①A. decrease decrease ②B. decrease increase ③C. increase decrease
【正确答案】
B
【答案解析】With capital leases the firm' s assets, current liabilities, and long-term liabilities will be greater than if the lease was an operating lease. With the debt to equity ratio, the liability is in the numerator, which results in an increase in the ratio. With the current ratio, current liabilities are increased and are in the denominator which results in a decrease in the ratio.