问题
单项选择题
TY Corp. is a manufacturing firm with a reputation for very aggressive financial management. The company has a very high ROE of 28 percent and a spectacular return on assets of 42 percent. Which of the following is the most likely explanation of these ratios TY Corp. :（）
A. has just started using accelerated depreciation methods.
B. leases most of its fixed assets.
C. does not capitalize most of its product development costs.
答案
参考答案：B
解析：
The high ROE is indicative of operating leases, artificially lowering leverage and assets and inflating performance ratios.