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Which of the following is a ratio that is often used by commercial banks to...

Which of the following is a ratio that is often used by commercial banks to measure a company’s leverage and does not include the effect of assets that are difficult to value or are NOT easily converted to cash?

A.

Long-term debt to capital

B.

Debt to tangible net worth

C.

Total liabilities to total assets

D.

Cash flow to total debt

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