问一道题：NO.PZ2016012101000118 [ CFA I ]

NO.PZ2016012101000118 问题如下 analyst is evaluating the solvenanliquity of Apex Manufacturing anhcollectethe following ta (in millions of euro):Whiof the following woulthe analyst’s most likely conclusion? A.The company is becoming increasingly less solvent, evincethe increase in its bt-to-equity ratio from 0.35 to 0.50 from FY3 to FY5. B.The company is becoming less liqui evincethe increase in its bt-to-equity ratio from 0.35 to 0.50 from FY3 to FY5. C.The company is becoming increasingly more liqui evincethe increase in its bt-to-equity ratio from 0.35 to 0.50 from FY3 to FY5. is correct.The company is becoming increasingly less solvent, evinceits bt-to-equity ratio increasing from 0.35 to 0.50 from FY3 to FY5. The amount of a company’s anequity not provi reinformation about the company’s liquity position.to equity:FY5: 2,000/4,000 = 0.5000FY4: 1,900/4,500 = 0.4222FY3: 1,750/5,000 = 0.3500解析从表格中给的数据我们能算出的是公司的E比率，从FY3到FY5分别是0.35、0.42和0.5，比率变高说明相比企业的偿债能力变差了，A正确。B和C都是在说流动性，而E是长期偿债能力比率，看不出短期流动性的变化。 这道题我选A的原因是，FY5的totbt大于FY3的totbt，欠债多代表偿债能力弱，没计算to equity ratio。我这样想可以嘛？

    .equity 从0.35上涨至0.5 为啥是less solvent ？难道这个比率高了不应该是更容易破残不是more solvent？

老师您好，为什么B是错误的呢，谢谢解答

    这道题选solvent是因为bt-to-equity ratio这个公式吧？和FY543有关系吗