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高頓網(wǎng)校小編為各位ACCA學(xué)員整理了一些考試必備知識點的解析和練習(xí)，希望大家查漏補缺，對考試有所幫助。
Debt Ratio
★Concept:
Ratio of total liabilities to total assets. States the proportion of a company's assets that is financed with debt.
★Tips:
1.Debt ratio＝Total liabilities÷ Total assets
2.A debt ration of 1 reveals that debt has financed all the assets.
3.The higher the debt ratio, the greater the pressure to pay interest and principal. The lower the ratio, the lower the risk.
★Sample:
【single selection】FedEx earns service revenue of $500,000. How does this transaction affect FedEx's ratios（ ）
A．Hurts the current ratio and improves the debt ratio.
B．Hurts both ratios.
C．Improves both ratios.
D．Improves the current ratio and dose not affect the debit ratio.
Answer: C
Explanation: This transaction is increased cash, which increased total assets and current assets. Current ratio is current assets divided by current liabilities.
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