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

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、short-term
B、current
C、circulating
D、futures
答案B
解析 句意：在资产负债表上，资产和负债被分为流动性和非流动性，以表示其相对的流动程度。short-term短期的。circulating流通的，循环的。circulating capital流动资本。
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