单选题 A company will have better liquidity than its peer group of companies if its:

A、

A. quick ratio is lower.
B、

B. average trade payables are lower.
C、

C. receivables turnover is higher.

【正确答案】 C

【答案解析】Higher receivables turnover is an indicator of better receivables liquidity since receivables are converted to cash more rapidly. A lower quick ratio is an indication of less liquidity. Lower trade payables could be related to better liquidity, but could also be consistent with very poor liquidity and a requirement from its suppliers of cash payment. ROA is not a liquidity measure.