这里的obligation是不是得理解成债务

问题如下：

Which ratio would a company most likely use to measure its ability to meet short-term obligations?

选项：

A.

Current ratio.

B.

Payables turnover.

C.

Gross profit margin.

解释：

A  is correct.

The current ratio is a liquidity ratio. It compares the net amount of current assets expected to be converted into cash within the year with liabilities falling due in the same period. A current ratio of 1.0 would indicate that the company would have just enough current assets to pay current liabilities.

解析：衡量短期偿债能力用liquidity ratio，只有A选项current ratio是liquidity ratio。B是activity ratio，衡量营运能力。C是profitability ratio，衡量盈利能力。