问题如下图：
选项：
A. 
B. 
C. 
解释：
是不是Liquidity ratio里面都是存量的概念，所以都不用取平均啊？
NO.PZ2016012101000088 问题如下 Using the information presentein Exhibit 4, the quiratio for SGroup 31 cember 2009 is closest to:Exhibit 4. SGroup ConsoliteStatements of FinanciPosition (Excerpt: Current Assets tail)(In millions of €) A.1.01. B.1.44. C.1.54. is correct.The quiratio ([Cash + Marketable securities + Receivables] ÷ Current liabilities) is 1.44 ([= 1,884 + 486 + 2,546] ÷ 3,416). Given the placement of other financiassets between cash anreceivables, it is reasonable to assume these are highly liquianare probably marketable securities.解析quiratio=（cash+market securities+reveivables）/current liabilities=（1884+486+2546）/3416=1.44 Tassests是什么？如果 是计算current ratio，它需要加入分子吗？
NO.PZ2016012101000088问题如下Using the information presentein Exhibit 4, the quiratio for SGroup 31 cember 2009 is closest to:Exhibit 4. SGroup ConsoliteStatements of FinanciPosition (Excerpt: Current Assets tail)(In millions of €)A.1.01.B.1.44.C.1.54.is correct.The quiratio ([Cash + Marketable securities + Receivables] ÷ Current liabilities) is 1.44 ([= 1,884 + 486 + 2,546] ÷ 3,416). Given the placement of other financiassets between cash anreceivables, it is reasonable to assume these are highly liquianare probably marketable securities.解析quiratio=（cash+market securities+reveivables）/current liabilities=（1884+486+2546）/3416=1.44Quiratio的等式里面，各项名称实际财务报表中都会有变化？比如教材公式里面讲的是marketable securities，这道题对应的是另一个词组。换了表述我就不认识了，老师能具体系统讲讲各细项么？以及何老师在讲义里说过么？印象不深了。谢谢
NO.PZ2016012101000088 问题如下 Using the information presentein Exhibit 4, the quiratio for SGroup 31 cember 2009 is closest to:Exhibit 4. SGroup ConsoliteStatements of FinanciPosition (Excerpt: Current Assets tail)(In millions of €) A.1.01. B.1.44. C.1.54. is correct.The quiratio ([Cash + Marketable securities + Receivables] ÷ Current liabilities) is 1.44 ([= 1,884 + 486 + 2,546] ÷ 3,416). Given the placement of other financiassets between cash anreceivables, it is reasonable to assume these are highly liquianare probably marketable securities.解析quiratio=（cash+market securities+reveivables）/current liabilities=（1884+486+2546）/3416=1.44 请问，其它非金融资产可以理解为是什么？
NO.PZ2016012101000088 问题如下 Using the information presentein Exhibit 4, the quiratio for SGroup 31 cember 2009 is closest to:Exhibit 4. SGroup ConsoliteStatements of FinanciPosition (Excerpt: Current Assets tail)(In millions of €) A.1.01. B.1.44. C.1.54. is correct.The quiratio ([Cash + Marketable securities + Receivables] ÷ Current liabilities) is 1.44 ([= 1,884 + 486 + 2,546] ÷ 3,416). Given the placement of other financiassets between cash anreceivables, it is reasonable to assume these are highly liquianare probably marketable securities.解析quiratio=（cash+market securities+reveivables）/current liabilities=（1884+486+2546）/3416=1.44 为什么其他金融资产要算进去？
NO.PZ2016012101000088 问题如下 Using the information presentein Exhibit 4, the quiratio for SGroup 31 cember 2009 is closest to:Exhibit 4. SGroup ConsoliteStatements of FinanciPosition (Excerpt: Current Assets tail)(In millions of €) A.1.01. B.1.44. C.1.54. is correct.The quiratio ([Cash + Marketable securities + Receivables] ÷ Current liabilities) is 1.44 ([= 1,884 + 486 + 2,546] ÷ 3,416). Given the placement of other financiassets between cash anreceivables, it is reasonable to assume these are highly liquianare probably marketable securities.解析quiratio=（cash+market securities+reveivables）/current liabilities=（1884+486+2546）/3416=1.44 这是什么考点
