单项选择题:
An analyst gathers the following information from a pany's balance sheet (in millions):
31 December 2011 31 December 2010
Cash and marketable securities $66 $60
Receivables $22 $20 Current assets $132 $120
Total assets $1498 $1345
Current liabilities $242 $220
Total liabilities $1189 $987
Based on the information, the pany's liquidity ratios at the end of 2011 have:（）
A. decreased since the end of 2010.
B. remained the same since the end of 2010.
C. increased since the end of 2010.
网友回答
答案：B
解析: 流动比率(liquidity ratio)(2010)=120/220=0.5455，流动比率(2011)=132/242= 0.5455。其他流动性指标包括速动比率及现金比率。由于现金及一般等价物、应收账款、流动资产及流动负债都按10%的比例增加，所以这些比率也都保持一致。