中等BAFS-RATI-014
The quick (acid-test) ratio typically removes:
A. Inventory from current assets✓ 答案
B. Cash from current assets
C. Trade payables from current liabilities
D. Capital from non-current assets
解說
Inventory may not turn into cash quickly. The acid test uses current assets minus inventory, over current liabilities. Removing cash would hide the most liquid asset.