defensive interval ratio

问题如下：

An analyst who is interested in a company's liquidity would least likely examine the:

选项：

A.

defensive interval ratio.

B.

cash ratio.

C.

net profit margin.

解释：

Defensive interval ratio and cash ratio are liquidity ratio. Net profit margin is a measure of profitability.

考点：衡量流动性的指标

本题可以不用知道Defensive Interval Ratio （安全偿付比期 = 可用于偿债资产 / (每日经营预计所需的开支 - 非现金开支)）的意思。因为net profit margin 是衡量盈利性的指标，肯定不是衡量流动性用的。