单选题 Which of the following is least likely an indicator of a firm's liquidity?

A、

A. Cash as a percentage of sales.
B、

B. Amount of credit sales.
C、

C. Inventory turnover.

【正确答案】 B

【答案解析】No inferences about liquidity are warranted based on this measure. A firm may have higher credit sales than another simply because it has more sales overall. Cash as a proportion of sales, inventory turnover, and a fill's quick ratio are all indicators of liquidity.