问题如下图：
选项：
A. 
B. 
C. 
解释：
NO.PZ2016012101000115 问题如下 Whiratio woula company most likely use to measure its ability to meet short-term obligations? A.Current ratio. B.Payables turnover. C.Gross profit margin. is correct.The current ratio is a liquity ratio. It compares the net amount of current assets expecteto converteinto cash within the yewith liabilities falling e in the same perio A current ratio of 1.0 woulincate ththe company woulhave just enough current assets to pcurrent liabilities.解析衡量短期偿债能力用liquity ratio，只有Acurrent ratio是liquity ratio。B是activity ratio，衡量营运能力。C是profitability ratio，衡量盈利能力。 是不是可以说，遇到short-term obligation 或者long-term obligation都应该理解为短期债务和长期债务的说法
B怎么计算？
