中等BAFS-RATI-013
Current ratio equals:
A. Current liabilities ÷ current assets
B. Gross profit ÷ sales
C. Current assets ÷ current liabilities✓ 答案
D. Inventory ÷ current liabilities
解說
The current ratio compares short-term resources with short-term obligations. Inverting it is not the ratio. Gross profit over sales is a margin.