单选题 The main difference between the current ratio and the quick ratio is that the quick ratio excludes :

A、 cost of goods sold.
B、 inventory.
C、 sales.

【正确答案】 B

【答案解析】Current ratio = current assets/current liabilities = [ cash + marketable securities + receivables+inventory ]/current liabilities. Quick ratio = E cash + marketable securities + receivables ]/current liabilities