备考中你这道CFA考试题做到了没？和小编一起看看！

CFA一级考试每年有4次考试，想要通过CFA一级考试平常的备考也是离不开的，每天一道CFA考试题是必要的，那备考中你这道CFA考试题做到了没？和小编一起看看！

If a lessee enters into a finance lease rather than an operating lease, it can expect to have a:

A. higher return on assets.

B. higher debt-to-equity ratio.

C. lower debt-to-equity ratio.

solution：B

answer：Leasing the asset with an operating lease avoids recognition of the debt on the lessee’s balance sheet. Having fewer assets and liabilities on the balance sheet than would exist if the assets were purchased increases profitability ratios （e.g., return on assets） and decreases leverage ratios （e.g., debt-to-equity ratio）。 In the case of a finance lease, the assets are reported on the balance sheet and are depreciated.

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