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 UID76976 帖子471 主题467 注册时间2008-5-13 
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 每日一练F3 答案回复可见
| The capital of a limited liability company is made up as follows:
 
 $m
 Issued ordinary share capital                                     1,000
 Share premium account                                              1,500
 Accumulated profits                                                    3,000
 8% loan notes                                                             1,500
 
 Which of the following calculations of the company’s gearing ratio, based on these figures, is correct?
 
 A   1,500/6,000 = 1 25%
 B   4,500/1,500 = 300%
 C   4,500/6,000 = 1 75%
 D   1,500/1,000 = 150%
 
 A
 
 
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