单选题 An analyst makes the appropriate adjustments to the financial statements of retail companies that are lessees using a substantial number of operating leases. Compared to ratios computed from the unadjusted statements, the ratios computed from the adjusted statements would most likely be higher for: A. the debt-equity ratio but not the interest coverage ratio. B. the interest coverage ratio but not the debt-equity ratio. C. both the debt-equity ratio and the interest coverage ratio.
【正确答案】 A
【答案解析】[分析] 对营业租赁的调整将使债务一权益比率中的债务总额相应上升,从而使该比率的数值相应增长。预估租赁利息费用的产生将使利息抛补比率相应下降。因此,本题的正确选项为A。 [考点] 对租赁方式选择的影响