2021年CFA考试《Level Ⅰ》考试题库-CFA考试（Level Ⅰ）-Mock Exam 1 Afternoon Session-
财会经济-CFA特许金融分析师
单选题-Two manufacturing companies operating in the same industry have different net fixed asset turnover ratios. The difference most likely occurs because the company with the:
单选题
A.Higher ratio was operating with older equipment that had a low cost basis.
B.Higher ratio recently invested a substantial amount in new plant and equipment.
C.Lower ratio was more efficient in managing inventory.
我个人认为这个应该是：A
解析：A company operating with old, low-cost equipment that is likely to be fully depreciated would tend to have a high fixed asset turnover ratio.
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