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与产权比率比较,资产负债率评价企业偿债能力的侧重点是( )。

单选题
2021-09-02 00:05
A、揭示财务结构的稳健程度
B、揭示债务偿付安全性的物质保障程度
C、揭示主权资本对偿债风险的承受能力
D、揭示负债与资本的对应关系
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正确答案
B

试题解析

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