reading24的课后习题16、17，其实是同一个考点～
把receivables卖给SPE的，难道不是卖了receivables收到cash，total assets不变么？为什么16题卖了之后的financial leverage会比不卖要低呢？
17题求ratio of liabilities to total capital，答案说如果不卖，asset和liability都会高，这不科学阿！不是卖给spe然后要抵消，实际上就是receivables不变，cash增加，debt增加吗？那不就是asset和liability都增加，是卖了才会变高阿。。。为什么答案说"if the receivables had been held on the balance sheet, both assets and liabilities would have been ... higher",不懂，求高人解惑～