NO.PZ2023081403000143
问题如下：
Q. Which of the following choices best describes reasonable conclusions an analyst might make about the company’s liquidity?
The following data appear in the five-year summary of a major international company. A business combination with another major manufacturer took place in FY13.
Exhibit 1:
Five-Year Summary of a Major International Company
选项：
A.Comparing FY14 with FY10, the company’s liquidity improved, as indicated by an increase in its current ratio from 0.71 to 0.75.
B.Comparing FY14 with FY10, the company’s liquidity deteriorated, as indicated by a decrease in interest coverage from 10.6 to 8.4.
C.Comparing FY14 with FY10, the company’s liquidity improved, as indicated by an increase in its debt-to-assets ratio from 0.14 to 0.27.
解释：
A is correct. Comparing FY14 with FY10, the company’s liquidity improved, as indicated by an increase in its current ratio from 0.71 [= (316 + 558)/1,223] in FY10 to 0.75 [= (682 + 1,634)/3,108] in FY14. Note, however, comparing only the cash ratio shows a decline in liquidity from 0.26 (= 316/1,223) in FY10 to 0.22 (= 682/3,108) in FY14. Debt-to-assets ratio and interest coverage are measures of solvency not liquidity.
如果仅查看选项，后两项指标均不是流动性比例指标，由此判断选A可以吗？
