搜集了一道CFA考试题？CFA考试是全英文的？

全英文的CFA考试题是怎样的呢？小编给你搜集了一道CFA考试题，看看这些单词你都认识不？CFA考试是全英文的，没有一个汉语，今天我们看看这道考题！

If a lessee enters into a finance lease rather than an operating lease,it can expect to have a:

A.higher return on assets.

B.higher debt-to-equity ratio.

C.lower debt-to-equity ratio.

对于CFA考试选择项你知道他们是什么意思嘛？如何理解你知道嘛？小编给你说说！

higher return on assets是较高的资产回报率；higher debt-to-equity ratio是高负债权益比率；lower debt-to-equity ratio是低负债权益比率。

solution：B

answer：Leasing the asset with an operating lease avoids recognition of the debt on the lessee’s balance sheet.Having fewer assets and liabilities on the balance sheet than would exist if the assets were purchased increases profitability ratios(e.g.,return on assets)and decreases leverage ratios(e.g.,debt-to-equity ratio).In the case of a finance lease,the assets are reported on the balance sheet and are depreciated.

对此这边有CFA题库。各种备考CFA资料，有需要的考生可以在线留言