单选题 A firm pays accrued wages with cash. Assuming a current ratio and a quid (acid test) ratio that are both greater than 1.0, what will be the impact on the current ratio, the quick ratio and net income? Current ratio Quick ratio Net income ①A. Decrease Decrease Decrease ②B. Decrease Increase Increase ③C. Increase Increase Stay the same

A、

A. ①
B、

B. ②
C、

C.③

【正确答案】 C

【答案解析】Assume a current ratio of 2/1 and a quick ratio of 1.2/1. Now deduct 0.5 from both the numerator and the denominator and that leaves 1.5/0.5 and 0.7/0.5 for a current ratio of 3.0 and a quick ratio of 1.4. Net income will not be affected.