问题
单项选择题
An analyst gathers the following information from a company's balance sheet (in millions):
| 31 December 2011 | 31 December 2010 | |
| Cash and marketable securities | $66 | $60 |
| Receivables | $22 | $20 |
| Current assets | $132 | $120 |
| Total assets | $1498 | $1345 |
| Current liabilities | $242 | $220 |
| Total liabilities | $1189 | $987 |
A. decreased since the end of 2010.
B. remained the same since the end of 2010.
C. increased since the end of 2010.
答案
参考答案：B
解析：
流动比率(liquidity ratio)(2010)=120/220=0.5455，流动比率(2011)=132/242= 0.5455。其他流动性指标包括速动比率及现金比率。由于现金及一般等价物、应收账款、流动资产及流动负债都按10%的比例增加，所以这些比率也都保持一致。