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某企业资产总额为600万元，负债总额为400万元，则权益乘数为（）。

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A、3

B、1.5

C、2

D、1

参考答案:

A

权益乘数又称股本乘数，是指资产总额相当于股东权益的倍数。权益乘数=资产总额/股东权益总额所以权益乘数=600/（600-400）=3

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