单选题 As of December 31, 2007, Manhattan Corporation had a quick ratio of 2.0, current assets of $15 million, trade payables of $2.5 million, and receivables of $ 3 million, and inventory of $6 million. How much were Manhattan's current liabilities?

A、

A. $4.5 million.
B、

B. $10.5 million.
C、

C. $12.0 million.

【正确答案】 A

【答案解析】Manhattan's quick assets were equal to $ 9 million ($15 million current assets-$ 6 million inventory). Given a quick ratio of 2.0, quick assets were twice the current liabilities. Thus, the current liabilities must have been $ 4.5 million ($ 9 million quick assets/2.0 quick ratio).