高顿网校小编为各位ACCA学员整理了一些考试必备知识点的解析和练习，希望大家查漏补缺，对考试有所帮助。
 
　　Debt Ratio
 
　　★Concept:
 
　　Ratio of total liabilities to total assets. States the proportion of a company's assets that is financed with debt.
 
　　★Tips:
 
　　1.Debt ratio＝Total liabilities÷ Total assets
 
　　2.A debt ration of 1 reveals that debt has financed all the assets.
 
　　3.The higher the debt ratio, the greater the pressure to pay interest and principal. The lower the ratio, the lower the risk.
 
　　★Sample:
 
　　【single selection】FedEx earns service revenue of $500,000. How does this transaction affect FedEx's ratios（  ）
 
　　A．Hurts the current ratio and improves the debt ratio.
 
　　B．Hurts both ratios.
 
　　C．Improves both ratios.
 
　　D．Improves the current ratio and dose not affect the debit ratio.
 
　　Answer: C
 
　　Explanation: This transaction is increased cash, which increased total assets and current assets. Current ratio is current assets divided by current liabilities.

 
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