An analyst has gathered the following info

问题单项选择题

An analyst has gathered the following information about a company:

A．Balance Sheet

B．Assets

C．

D．Cash

E．100

F．Accounts Receivable

G．750

H．Marketable Securities

I．300

J．Inventory

K．850

L．Property, Plant ＆ Equip

M．900

N．Accumulated Depreciation

O．(150)

P．Total Assets

Q．2750

R．

S．

T．Liabilities and Equity

U．Accounts Payable

V．300

W．Short-Term Debt

X．130

Y．Long-Term Debt

Z．700

Z．Common Stock

Z．1000

Z．Retained Earnings

Z．620

Z．Total Liab. and Stockholder’ s equity

Z．2750

Z．

Z．Income Statement

Z．Sales

Z．1500

Z．COGS

Z．1100

Z．Gross Profit

Z．400

Z．SG＆A

Z．150

Z．Operating Profit

Z．250

Z．Interest Expense

Z．25

Z．Taxes

Z．75

Z．Net Income

Z．150

答案

参考答案：C

解析：Current ratio=[100(cash)+750(accounts receivable)+300(marketable securities)+850 (inventory)]/1300 (AP)+130(short term debt)]=2000/430=4.65. Cash ratio=[100(cash)+300(marketable securities)1/[300(AP)+130(short term debt)]=400/430=0.93.