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、

A. ①
B、

B. ②
C、

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