Careful reading of an annual report will reveal that off-balance-sheet debt includes A: Amounts due in future years under operating leases. B: Transfers of accounts receivable without recourse. C: Current portion of long-term debt. D: Amounts due in future years under capital leases.
Careful reading of an annual report will reveal that off-balance-sheet debt includes A: Amounts due in future years under operating leases. B: Transfers of accounts receivable without recourse. C: Current portion of long-term debt. D: Amounts due in future years under capital leases.
An analyst makes the appropriate adjustments to the financial statements of retail companies that are lessees using a substantial number of operating leases. Compared to ratios computed from the unadjusted statements, the ratios computed from the adjusted statements would most likely be higher for:（） A: the debt-equity ratio but not the interest coverage ratio. B: the interest coverage ratio but not the debt-equity ratio. C: both the debt-equity ratio and the interest coverage ratio.
An analyst makes the appropriate adjustments to the financial statements of retail companies that are lessees using a substantial number of operating leases. Compared to ratios computed from the unadjusted statements, the ratios computed from the adjusted statements would most likely be higher for:（） A: the debt-equity ratio but not the interest coverage ratio. B: the interest coverage ratio but not the debt-equity ratio. C: both the debt-equity ratio and the interest coverage ratio.