注會:每日一練《財(cái)務(wù)成本管理》(2008.8.10)

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單項(xiàng)選擇題
    ◎下列表達(dá)式不正確的是( ?。?BR>    A.稅后利息率=稅后利息/負(fù)債
    B.杠桿貢獻(xiàn)率=(稅后經(jīng)營利潤率×凈經(jīng)營資產(chǎn)周轉(zhuǎn)次數(shù)-稅后利息率)×凈財(cái)務(wù)杠桿
    C.權(quán)益凈利率=凈經(jīng)營資產(chǎn)利潤率+(凈經(jīng)營資產(chǎn)利潤率-稅后利息率)×凈財(cái)務(wù)杠桿
    D.凈經(jīng)營資產(chǎn)/股東權(quán)益=1+凈財(cái)務(wù)杠桿