2. 外语
  3. How does the acid test ratio differ from the current ratio?______.

How does the acid test ratio differ from the current ratio?______.

admin2011-01-24  32
问题 How does the acid test ratio differ from the current ratio?______.
选项 A、It excludes stocks.
B、It excludes trade debtors aged over three months.
C、It is based on future balance sheets rather than the present.
D、The ratio is audited and included in the financial statements.
答案A
解析 答案为A项。stock“存货”，同inventory。酸性测试比率与流动比率的区别在于其在计算流动资产时，将存货排除在外。故本题选A项。
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金融英语（FECT）

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