问题
单项选择题
Which of the following financial ratios is least likely to be affected by classification of deferred taxes as a liability or equity
A．
| A. Return on equity (ROE). |
B．
| B. Debt-to-equity. |
C．
| C. Return on assets (ROA). |
答案
参考答案：C
解析：The ROA will not be affected by the classification of the deferred taxes. The total assets will remain the same regardless of whether the deferred taxes are classified as a liability or equity.