单选题 {{B}}Passage Two{{/B}}

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

【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。

【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。

【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。

【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。

【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。