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<p>Which of the following factors would cause a company’s gearing ratio to fall?<br/>1    A bonus issue of ordinary shares.<br/>2   A rights issue of ordinary shares.<br/>3   An issue of loan notes.<br/>4   An upward revaluation of non-current assets.<br/>A   1 and 3<br/>B   2 and 3<br/>C   1 and 4<br/>D   2 and 4<br/></p><p>D</p>页: 
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