问题
单项选择题
An analyst does research about financial ratios. ALLIED company adopted IFRS and recorded an initial upward revaluation of long-term assets. Now the analyst tries to compare ALLIED to BLUEPOINT company reporting under U. S. GAAP and made relevant adjustments. Which of the following adjustments to BLUEPOINT reporting under U.S. GAAP is most appropriate（）
A. increases the profit margin.
B. increases the return on assets.
C. decreases the financial leverage.
答案
参考答案：C
解析：
由于在国际财务报告准则(IFRS)下，ALLIED公司向上调整重估值，会导致更大的总资产和更多的股东权益，所以ALLIED公司相对于BLUEPOINT公司有更低的杠杆比率、更低的资产回报率，而利润却没有变化；对于BLUEPOINT公司的财务比率来说，将有更高的杠杆比率和更高的资产回报率，如果要进行调整的话，应该保持利润率不变，而调低资产回报率和杠杆比率。