题目内容：
23 The capital structure of a company at 30 June 2005 is as follows:
$m
Ordinary share capital 100
Share premium account 40
Retained earnings 60
10% Loan notes 40
The company’s income statement for the year ended 30 June 2005 showed:
$m
Operating profit 44
Loan note interest (4)
___
Profit for year 40
____
What is the company’s return on capital employed?
A 40/240 = 162/3 per cent
B 40/100 = 40 per cent
C 44/240 = 181/3 per cent
D 44/200 = 22 per cent
参考答案：