题目翻译：
Grimaldi公司部分账户的期初和期末值如下所示：
| 1 月 1 日
| 12 月 31 日
|
| 现金 | $48,000
| $62,000
|
有价证券
| $42,000
| $35,000
|
应收账款
| $68,000
| $47,000
|
存货
| $125,000
| $138,000
|
厂房和设备
| $325,000
| $424,000
|
应付账款
| $32,000
| $84,000
|
应计负债
| $14,000
| $11,000
|
7%的应付债券
| $95,000
| $77,000
|
Grimaldi 今年的净利润是$96,Grimaldi年末的流动比率为
A. 1.55
B. 1.71
C. 2.71
D. 2.97
考点：Current ratio
关键词：at the end of the year
解题思路：流动比率=流动资产/流动负债
流动资产=现金+有价证券+应收账款+存货=$62,000 + $35,000 + $47,000 + $138,000 = $282,000
流动负债=应收账款+应计负债=$84,000 + $11,000 = $95,000
流动比率=$282,000 ÷ $95,000= 2.968
Grimaldi’s net income for the year was $96,Grimaldi’s current ratio at the end of the year is 
