问题
单项选择题
A company has a long-term "take or pay" commitment with its major supplier. When calculating the company’s financial ratios, a financial analyst should:（）
A. ignore the arrangement.
B. add the present value of the minimum future commitment to the company’s debt only.
C. add the present value of the minimum future commitment to both the company’s debt and assets.
答案
参考答案：C
解析：
A take or pay agreement obligates a buyer to pay the seller of a product or service a minimum amount, regardless of whether the product or service is delivered. This is treated as a liability, and the discounted value must be reflected on the buyer’s balance sheet.