问题
单项选择题
An analyst makes the appropriate adjustments to the financial statements of retail companies that are lessees using a substantial number of operating leases. Compared to ratios computed from the unadjusted statements, the ratios computed from the adjusted statements would most likely be higher for:（）
A. the debt-equity ratio but not the interest coverage ratio.
B. the interest coverage ratio but not the debt-equity ratio.
C. both the debt-equity ratio and the interest coverage ratio.
答案
参考答案：A
解析：
[分析]： 对营业租赁的调整将使债务一权益比率中的债务总额相应上升，从而使该比率的数值相应增长。预估租赁利息费用的产生将使利息抛补比率相应下降。因此，本题的正确选项为A。 [考点] 对租赁方式选择的影响