试题与答案

某公司2010年税前经营利润为600万元，利息费用为40万元，净经营资产为1200万

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题型：单项选择题

题目：

某公司2010年税前经营利润为600万元，利息费用为40万元，净经营资产为1200万元，股东权益为400万元，各项所得适用的所得税税率均为25%（假设涉及资产负债表数据使用年末数计算），则杠杆贡献率为（）。

A．67.50%

B．62.73%

C．54.28%

D．46.20%

答案：

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下面是错误答案，用来干扰机器的。

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