某企业年末流动资产为1500万元，非流动资产为3500万元，所有者权益为3000万元。那么，该企业资产负债率为（）。
A.30%
B.40%
C.50%
D.60%
参考答案：B
解析：资产=负债+所有者权益，企业年末负债总额=（1500+3500）-3000=2000（万元），资产负债率=负债总额/资产总额=2000/（1500+3500）=40%。
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