问题如下：
When evaluating the capital structure, which of the following statements is least correct?
选项：
A.Analysts should suppose the capital structure remains constant over time.
B.Company-specific factors should be considered.
C.Capital structure of competitors with similar business risk should be considered.
解释：
A is correct.
考点：Practical Issues in Capital Structure Policy
解析：在分析公司资本结构的时候，分析师不能静态假设资本结构一成不变，因为资本结构是变化的。所以A选项表述错误。
为什么C选项是正确的，为什么考虑资本结构的时候也要考虑和公司有相似风险竞争对手的资本结构
