问题
单项选择题
An analyst has calculated the following ratios for a firm: Sales/Total Assets: 2.8 Net Profit Margin (%): 4 Return on Total Assets (%): 11.2 Total Asset/Equity: 1.6 The return on equity for this firm would be closest to:（）
A. 4.48%.
B. 6.40%.
C. 17.92%.
答案
参考答案：C
解析：
ROE = Net Profit Margin × Sale/Total Assets × Total Assets/Equity =4.00×2.80×1.60=17.92%, Alternatively , ROE = Return on Total Assets × Total Assets/Equity =11.20×1.60=17.92%.