If a company’s current ratio declined in a year during which its quick ratio improved, which of the following is the: most likel

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问题 If a company’s current ratio declined in a year during which its quick ratio improved, which of the following is the: most likely explanation?______.

选项 A、Inventory is declining
B、Inventory is increasing
C、Receivables are: being collected more rapidly than in the past
D、Receivables are being collected more slowly than in the past

答案A

解析 答案为A项。根据两种比率的计算公式可知,如流动比率下降,而速动比率上升,说明企业的存货(inventory)减少。故本题选A项。
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