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  3. Which of the following is usually least important as a measure of short-term liquidity?

Which of the following is usually least important as a measure of short-term liquidity?

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问题 Which of the following is usually least important as a measure of short-term liquidity?
选项 A、Quick ratio
B、Current ratio
C、Debt ratio
D、Cash flows from operating activities
答案C
解析 答案为C项。current ratio“流动比率”，是指将企业的流动资产(current asset)规模同其流动负债(current liability)的规模进行比较，是衡量企业流动性的指标。quick ratio“速动比率”，又称酸性测试比率(acid test ratio)，是将企业中除去存货后的流动资产(即速动资产quick asset主要是现金加上短期的应收账款)同其流动负债的规模进行比较。它比流动比率更能准确地反映企业的流动性。debt ratio“负债比率”，可分两种。若以股东权益(equity)作为基数计算，则称为负债与股东权益比率(debt—to—equity ratio)；若以公司资产作为基数计算，则称为负债与资产比率(debt-to-asset ratio)。该比率是用来衡量企业的负债水平相对股东权益或公司资产是否过高。本题中C项所指的“负债比率”在衡量企业的短期流动性方面显得最不重要，故选C项。
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