问题
单项选择题
The main difference between the current ratio and the quick ratio is that the quick ratio excludes :（）
A. cost of goods sold.
B. inventory.
C. sales.
答案
参考答案：B
解析：
Current ratio = current assets/current liabilities = [ cash + marketable securities + receivables+inventory ]/current liabilities. Quick ratio = E cash + marketable securities + receivables ]/current liabilities