单选题

If an analyst adjusts the financial statements and capitalizes an operating lease the analyst will observe that the（）。

A、 current ratio will increase.
B、 times interest earned ratio will decrease.
C、 acid test ratio will increase.

【正确答案】 B

【答案解析】

CL increases, so CR will decrease.
D increases, so D/E ratio will increase.
EBIT/I decrease, so EBIT/I decrease.
CL increases so acid test ratio [(CA-Inv)/CL] decreases.