NO.PZ202304050100012902
问题如下：
(2) The most likely effect of the change in the warranty experience was to:
选项：
A.increase the cash flow from operations.
increase the current ratio.
reduce off-balance-sheet liabilities.
解释：
Actual experience has shown that the amount expensed in prior years was too large. The adjustment would be a reversal of the reserve in 2013: a decrease in the warrant provision and an increase in net income in 2013. The decrease in the provision (lower current liabilities) would result in increase in the current ratio.
老师，您好！
关于warrant这一部分的内容，麻烦再详细解释一下吧，为什么会对资产负债、current ratio产生影响？谢谢！
