问题如下：
Compared to a company that uses the FIFO method, during periods of rising prices a company that uses the LIFO method will most likely appear more:(assume the companies use a periodic inventory system)
选项：
A. liquid.
B. efficient.
C. Profitable.
解释：
B is correct.
LIFO will result in lower inventory and higher cost of sales. Gross margin (a profitability ratio) will be lower, the current ratio (a liquidity ratio) will be lower, and inventory turnover (an efficiency ratio) will be higher.
请问liquid是什么意思？怎么确定
