備考中你這道CFA考試題做到了沒？和小編一起看看！

CFA一級考試每年有4次考試，想要通過CFA一級考試平常的備考也是離不開的，每天一道CFA考試題是必要的，那備考中你這道CFA考試題做到了沒？和小編一起看看！

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.

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.

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