单选题 Company A and Company B are identical in every way except their capital structure. 　　Each firm can borrow at 10% and each is taxed at 40%. 　　 Company A Company B 　　Assets 1000 1000 　　Equity 600 1000 　　Debt 400 100 　　EBIT 100 100 　　Which firm had the higher Net Income? Which firm had the higher ROE? ()

A、 Company B had a higher net income but the ROEs were identical.
B、 Company A had a higher net income; company A had a higher ROE.
C、 Company B had a higher net income; company B had a higher ROE.
D、 Company A had a higher net income; company B had a higher ROE.
E、 Company B had a higher net income; company A had a higher ROE.

【正确答案】 C

【答案解析】