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.