为什么选C

问题如下：

Crawley starts a ratio analysis of Thames and Tagus, and he asks Chopra which ratios, if any, would be unaffected by choice of translation method for Tagus. The best answer Chopra can give to Crawley's question about which ratio would be unaffected is the:

选项：

A.

current ratio.

B.

operating profit margin.

C.

receivables turnover ratio.

解释：

The accounts receivable turnover ratio is calculated as sales/average accounts receivable. Under both the current method and the temporal method, both sales and accounts receivable are translated at the same rates: average for sales and year-end for accounts receivable (accounts receivable are a monetary asset for the temporal method). Therefore, this ratio would not be affected by the method of translation.