问题
单项选择题
An analyst does research about net profit margin. A company has only fixed rate debt outstanding and reports its debt using the fair value option. Which of the following statements is most accurate when market interest rates decrease（）
A. The company's net profit margin decreases.
B. The company's net profit margin remains the same.
C. The company's net profit margin increases.
答案
参考答案：A
解析：
由于公司的负债都是固定利率，而市场利率下降，所以公司负债的公允价值也会上升并导致相应的损失，使得净利润减少，净利润率下降。
