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21. Companies with a higher ratio are rated low by financial institutions when they apply for loan. A. inventory turnover B. debt to total assets C. price-earnings D. asset turnover 22. Long term investors are looking for companies with consistent track records. A. accounts receivable turnover B. earnings per share dividend yield D. quick ratio 23. Financial statement analysis enables the interested parties to A. compare ratios among companies in the same industry. B. compare company's performance for several years. C. compare subsidiaries performance. D. evaluate which companies have the highest ratio