问题
单项选择题
If an analyst adjusts the financial statements and capitalizes an operating lease the analyst will observe that the:（）
A. current ratio will increase.
B. times interest earned ratio will decrease.
C. acid test ratio will increase.
答案
参考答案：B
解析：
CL increases, so CR will decrease. D increases, so D/E ratio will increase. EBIT/I decrease, so EBIT/I decrease. CL increases so acid test ratio [(CA-Inv)/CL] decreases.