问题 单项选择题

What type of ratio is revenue divided by average working capital and what type of ratio is average total assets divided by average total equity Revenue/Average working capital Average total assets/Average total equity()①A. Activity ratio Liquidity ratio ②B. Profitability ratio Liquidity ratio ③C. Activity ratioSolvency ratio

A. ①

B. ②

C. ③

答案

参考答案:C

解析:

Revenue divided by average working capital, also known as the working capital turnover ratio, is an activity ratio. Average total assets divided by average total equity, also known as the financial leverage ratio, is a solvency ratio.

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