问题
单项选择题
Study the following data, calculate the return on equity for 2007 and 2008.
2007 2008()
①A. 0.864 0.384
②B. 0.673 0.271
③C. 0.384 0.864
A. ①
B. ②
C. ③
答案
参考答案：A
解析：
ROE=[(S/A)×(EBIT/S)-(I/A)]×(A/EQ)×(1-t)
ROE 2007=(2×0.3-0.06)×2×0.8=0.864
ROE 2008=(2×0.15-0.06)×2×0.8=0.384
Profit margin fell so ROE fell.