NO.PZ2016012102000090
问题如下：
PZ company's current ratio is 2. If the accounts payable are settled most of them from the cash account, the:
选项：
A.Denominator would increase, resulting in a lower current ratio.
B.Denominator would decrease, resulting in a higher current ratio.
C.Numerator and denominator would not be changed leaving the current ratio unchanged.
解释：
B
Current ratio = current assets / current liabilities. If AP decreases and cash decreases, then the denominator falls and the numerator falls as well, because ratio is larger than 1, the current ratio increases.
AP不算CL吗
