单选题 On the balance sheet, assets and liabilities are classified as either (61) or long-term to indicate their relative liquidity. Liquidity is a (62) of how quickly an item may be converted to cash. Therefore, (63) is the most liquid asset. Accounts receivable are a (64) liquid asset because the business expects to collect the amount in cash in the near future. (65) are less liquid than accounts receivable, and furniture and buildings are even less so.

单选题 A. short-term B. current C. circulating D. futures

【正确答案】 B

【答案解析】句意：在资产负债表上，资产和负债被分为流动性和非流动性，以表示其相对的流动程度。short-term短期的。circulating流通的，循环的。circulating capital流动资本。

单选题 A. item B. measure C. means D. way

【正确答案】 B

【答案解析】句意：所谓流动程度是衡量某资产变现的速度。measure测量，度量。means和way指的都是方式、方法。item条款、项目。

单选题 A. draft B. check
C. cash D. certificates of deposit

【正确答案】 C

【答案解析】句意：因此现金是最具流动性的资产。draft汇票。check支票。certificates of deposit大额存单。

单选题 A. relatively B. highly C. primarily D. originally

【正确答案】 A

【答案解析】句意：应收款项也是相对流动的资产，因为企业预计在近期内收回现金。relatively相对地。highly高度地；非常地。primarily主要地，根本上。originally最初，原先。

单选题 A. Facilities B. Commodities C. Devices D. Supplies

【正确答案】 D

【答案解析】句意：存货比应收帐款流动性要弱，家具和建筑物的流动性就更弱。supplies(储备)物资。facilities设备，设施。commodities商品。devices设备。