单选题
An analyst prepares common-size balance sheets for two countries operating in the same industry. The analyst notes that both companies had the same proportion of current liabilities, long-term liabilities, and shareholders" equity and the following ratios:
Company A Company B
current ratio 2.0 2.0
cash ratio 0.3 0.3
quick ratio 0.5 0.8
The most reasonable conclusion is that, compared with Company B, Company A had a:
Company A Company B
current ratio 2.0 2.0
cash ratio 0.3 0.3
quick ratio 0.5 0.8
The most reasonable conclusion is that, compared with Company B, Company A had a:
【正确答案】
A
【答案解析】[解析] 速动比率是一种较为严格的流动性比率，这是因为，该比率不包含存货和其他具有较高流动性的资产，其计算公式为：
现金比率是最保守的流动性比率，其计算公式为：
现金比率是最保守的流动性比率，其计算公式为：