单选题 At 31 March 2015, Jasim had shareholders’ funds (equity) of $200,000 and debt of $100,000. Which of the following transactions would increase Jasim’s gearing compared to what it would have been hadthe transaction NOT taken place? Gearing should be taken as debt/(debt + equity). Each transaction should be considered separately.

A、 During the year a property was revalued upwards by $20,000
B、 A bonus issue of equity shares of 1 for 4 was made during the year using other components of equity
C、 A provision for estimated damages was reduced during the year from $21,000 to $15,000 based on the most recent legal advice
D、 An asset with a fair value of $25,000 was acquired under a finance lease on 31 March 2015

【正确答案】 D

【答案解析】Is correct as it will increase debt but have no effect on equity.