B选项为什么错

NO.PZ2023081403000143问题如下Q. Whiof the following choices best scribes reasonable conclusions analyst might make about the company’s liquity?The following ta appein the five-yesummary of a major internationcompany. A business combination with another major manufacturer took plain FY13.Exhibit 1: Five-YeSummary of a Major InternationCompanyA.Comparing FY14 with FY10, the company’s liquity improve incateincrease in its current ratio from 0.71 to 0.75.B.Comparing FY14 with FY10, the company’s liquity teriorate incatea crease in interest coverage from 10.6 to 8.4.C.Comparing FY14 with FY10, the company’s liquity improve incateincrease in its bt-to-assets ratio from 0.14 to 0.27.A is correct. Comparing FY14 with FY10, the company’s liquity improve incateincrease in its current ratio from 0.71 [= (316 + 558)/1,223] in FY10 to 0.75 [= (682 + 1,634)/3,108] in FY14. Note, however, comparing only the cash ratio shows a cline in liquity from 0.26 (= 316/1,223) in FY10 to 0.22 (= 682/3,108) in FY14. bt-to-assets ratio aninterest coverage are measures of solvennot liquity.这题里的to asset ratio怎么算

NO.PZ2023081403000143问题如下Q. Whiof the following choices best scribes reasonable conclusions analyst might make about the company’s liquity?The following ta appein the five-yesummary of a major internationcompany. A business combination with another major manufacturer took plain FY13.Exhibit 1: Five-YeSummary of a Major InternationCompanyA.Comparing FY14 with FY10, the company’s liquity improve incateincrease in its current ratio from 0.71 to 0.75.B.Comparing FY14 with FY10, the company’s liquity teriorate incatea crease in interest coverage from 10.6 to 8.4.C.Comparing FY14 with FY10, the company’s liquity improve incateincrease in its bt-to-assets ratio from 0.14 to 0.27.A is correct. Comparing FY14 with FY10, the company’s liquity improve incateincrease in its current ratio from 0.71 [= (316 + 558)/1,223] in FY10 to 0.75 [= (682 + 1,634)/3,108] in FY14. Note, however, comparing only the cash ratio shows a cline in liquity from 0.26 (= 316/1,223) in FY10 to 0.22 (= 682/3,108) in FY14. bt-to-assets ratio aninterest coverage are measures of solvennot liquity.如果仅查看，后两项指标均不是流动性比例指标，由此判断选A可以吗？

NO.PZ2023081403000143问题如下 Q. Whiof the following choices best scribes reasonable conclusions analyst might make about the company’s liquity?The following ta appein the five-yesummary of a major internationcompany. A business combination with another major manufacturer took plain FY13.Exhibit 1: Five-YeSummary of a Major InternationCompanyA.Comparing FY14 with FY10, the company’s liquity improve incateincrease in its current ratio from 0.71 to 0.75.B.Comparing FY14 with FY10, the company’s liquity teriorate incatea crease in interest coverage from 10.6 to 8.4.C.Comparing FY14 with FY10, the company’s liquity improve incateincrease in its bt-to-assets ratio from 0.14 to 0.27.A is correct. Comparing FY14 with FY10, the company’s liquity improve incateincrease in its current ratio from 0.71 [= (316 + 558)/1,223] in FY10 to 0.75 [= (682 + 1,634)/3,108] in FY14. Note, however, comparing only the cash ratio shows a cline in liquity from 0.26 (= 316/1,223) in FY10 to 0.22 (= 682/3,108) in FY14. bt-to-assets ratio aninterest coverage are measures of solvennot liquity.other cretors anprovisions就是current liabilities吗？