问题如下:
Based upon the following statements,which of the following is most accurate with regard to the company’s liquidity?
选项:
A.Based on the interest coverage ratio,the company’s liquidity is deteriorating.
B.Based on the current ratio,the company’s liquidity is improving.
C.Based on the current ratio,the company’s liquidity is deteriorating.
解释:
B is correct.Its current ratio is 100/100=1 for 2016 and 218/75=2.91 for 2017,indicating the liquidity is improving.
interest coverage ratio A选项, 2016年是57/18, 2017年是132/54, 比值是减小的,A选项deteriorating为什么是错的?