单选题 A firm" s financial statements reflect the following:
Current liabilities
$ 4000000
Cash
$ 400000
Inventory
$ 1200000
Accounts receivable
$ 800000
Short-term investments
$ 2000000

Long-term investments
$ 800000
Accounts payable
$ 2500000
What are the firm"s current ratio, quick ratio, and cash ratio?
Current Ratio Quick Ratio Cash Ratio
①A. 0.8 0.6 1.1
②B. 0.8 1.1 0.6
③C. 1.1 0.8 0.6
【正确答案】 C
【答案解析】Current ratio=(0.4+2.0+0.8+1.2)/4.0=1.1.
Quick ratio = (0.4 + 2.0 + 0.8 )/4.0 = 0.8.
Cash ratio = (0.4 + 2.0)/4.0 = 0.6.