薪酬支付方式中，（ ）奖励大，刺激性强，业务员的“危机意识”最高。 A．固定薪金制 B．佣金制 C．混合制 D．信息费制

If an analyst is preparing common-size financial statements the most appropriate wayof expressing the interest expense is as a percentage of:（）

A.sales.
B.total liabilities.
C.total interest-bearing debt.

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In the evaluation of credit ratings, a company will most likely be assigned a higher credit rating if it has a:（）

A.lower EBITDA/Interest ratio.
B.lower dividends-to-total-debt ratio.
C.higher five year average of its coefficient of variation of its operating margin.

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