全英文的CFA考試題是怎樣的呢？小編給你搜集了一道CFA考試題，看看這些單詞你都認識不？CFA考試是全英文的，沒有一個漢語，今天我們看看這道考題！
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.
對于CFA考試選擇項你知道他們是什么意思嘛？如何理解你知道嘛？小編給你說說！
higher return on assets是較高的資產(chǎn)回報率；higher debt-to-equity ratio是高負債權(quán)益比率；lower debt-to-equity ratio是低負債權(quán)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.
對此這邊有CFA題庫。各種備考CFA資料，有需要的考生可以在線咨詢！
