题目
Selected liquidity ratios for three firms in the leisure products industry are given in the table below. The most recent fiscal year ratio is shown, along with the average of the previous five years.
「huixue_img/importSubject/1564548384159830016.jpeg」Relative to their peers and relative to their own prior performance, which company is in the most liquid position?
选项
A.Company H
B.Company J
C.Company S
答案
A
解析
A is correct. Relative to peers,Company H has the highest set of ratios. Relative tohistorical average ratios, Company H’s recent ratios show the greatest increases. The cash ratio is the mostrelevant for judging liquidity, and Company H’scash ratio is quite high.A是正确的。与同行相比，H公司的比率最高。相对于历史平均比率，H公司最近的比率增长幅度最大。现金比率与判断流动性最相关，H公司的现金比率相当高。