问题如下：
Which ratio would a company most likely use to measure its ability to meet short-term obligations?
选项：
A.Current ratio.
B.Payables turnover.
C.Gross profit margin.
解释：
A is correct.
The current ratio is a liquidity ratio. It compares the net amount of current assets expected to be converted into cash within the year with liabilities falling due in the same period. A current ratio of 1.0 would indicate that the company would have just enough current assets to pay current liabilities.
解析：衡量短期偿债能力用liquidity ratio，只有A选项current ratio是liquidity ratio。B是activity ratio，衡量营运能力。C是profitability ratio，衡量盈利能力。
B选项怎么计算？
