单选题 Bentlom Company' s common sized financial statements show the following information:
Earnings after taxes 15 %
Current liabilities 20%
Equity 45 %
Sales $ 800
Cash 10%
Total assets $ 2000
Accounts receivable 15%
Inventory 20%
Bentlom' s long-term debt-to-equity ratio and current ratio are closest to.
Long-term debt-to-equity ratio Current ratio
①A. 77.8 % 2.25
②B. 98.2% 2.50
③C. 98.2% 2.25
  • A. ①
  • B. ②
  • C.③
【正确答案】 A
【答案解析】If equity equals 45% of assets and current liabilities equals 20% , total long-term debt must be 35% [*]. CA=0.1 +0.15+0.20=0.45 [*]