【正确答案】 C

【答案解析】(Cash + short - term marketable investments + receivables ) divided by average daily cash expenditures is known as the defensive interval ratio. The defensive interval ratio is a liquidity ratio that measures the firm' s ability to pay cash expenditures in the absence of external cash flows, but does not directly measure profitability. EBIT/average total assets is one variation of the return on assets ratio. Return on assets is a profitability ratio that measures the efficiency of managing assets and generating profits.