题目
The following information is from the annual report of Adidas AG for December 2010: Depreciation and amortization: €249 million Total assets: €10,618 million Total debt: €1,613 million Shareholders’ equity: €4,616 million The debt/capital ratio of Adidas AG is closest to:
选项
A.15.19%.
B.25.90%.
C.34.94%.
答案
B
解析
： B is correct. Total debt is €1,613 million with Total capital = Total debt ＋ Shareholders’ equity = €1,613 ＋ 4,616 = €6,229 million. The Debt/Capital ratio = 1,613/6,229 = 25.90%. ： 这道题目问的是阿迪达斯公司的债务/资本比率最接近： B是正确的。债务总额为16.13亿欧元，资本总额=债务总额 ＋ 股东权益=16.13亿欧元 ＋ 46.16亿欧元=62.29亿欧元。负债/资本比率=1613/6229=25.90%。