单选题:某公司上年税前经营利润为360万元,利息费用为40万元,平均所得税税率为20%。年末净经营资产为l000万元,净金融负债

题目内容:
某公司上年税前经营利润为360万元,利息费用为40万元,平均所得税税率为20%。年末净经营资产为l000万元,净金融负债为400万元,则权益净利率(假设涉及资产负债表的数据使用年末数计算)为(  )。 A.46.9%
B.64.8%
C.42.67%
D.45.6%
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