单选题 Both the current ratio and the quick ratio for Spartan Corporation have been slowly decreasing. For the past two years, the current ratio has been 2.3 to 1 and 2.0 to 1. During the same time period, the quick ratio has decreased from 1.2 to 1 to 1.0 to 1. The disparity between the current and quick ratios can be explained by which one of the following?

A、 The current portion of long-term debt has been steadily increasing.
B、 The cash balance is unusually low.
C、 The accounts receivable balance has decreased.
D、 The inventory balance is unusually high.

【正确答案】 D

【答案解析】