On the balance sheet, assets and liabilities are classified as either (61) or long-term to indicate their relative liquidity.

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问题     On the balance sheet, assets and liabilities are classified as either  (61)   or long-term to indicate their relative liquidity. Liquidity is a  (62)   of how quickly an item may be converted to cash. Therefore,  (63)   is the most liquid asset. Accounts receivable are a  (64)   liquid asset because the business expects to collect the amount in cash in the near future.  (65)   are less liquid than accounts receivable, and furniture and buildings are even less so.  

选项 A、Facilities
B、Commodities
C、Devices
D、Supplies

答案D

解析 句意:存货比应收帐款流动性要弱,家具和建筑物的流动性就更弱。supplies(储备)物资。facilities设备,设施。commodities商品。devices设备。
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