高顿网校CMA责任小编在此为各位考生提供考试习题练习如下，你知道答案吗？
Question：
The financial statements for Dividendosaurus, Inc., for the current year are as follows:
Dividendosaurus has return on assets of
A. 42.1%
B. 21.1%
C. 45.3%
D. 39.2%
Answer（B）：
Answer (A) is incorrect. The ratio of income before tax to total assets is 42.1%.
Answer (B) is correct. The return on assets is the ratio of net income to total assets. For Dividendosaurus, it equals 21.1% ($200 net income ÷ $950 total assets).
Answer (C) is incorrect. The ratio of income before interest and tax to total assets is 45.3%.
Answer (D) is incorrect. The ratio of net income to common equity is 39.2%.
小编寄语：意外和明天不知道哪个先来。没有危机是*5的危机，满足现状是*5的陷阱。
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