The correct answer is D. Receivable turnover.
Receivable turnover is a measure of the average speed with which accounts receivable are collected. It is calculated by dividing net credit sales by average accounts receivable. A higher receivable turnover ratio indicates that a company is collecting its receivables more quickly, which is generally a good sign.
Current ratio is a measure of a company’s ability to pay its short-term debts. It is calculated by dividing current assets by current liabilities. A
higher current ratio indicates that a company has more assets available to pay its short-term debts.Quick ratio is a measure of a company’s ability to pay its short-term debts without relying on the sale of inventory. It is calculated by
dividing quick assets by current liabilities. Quick assets are current assets that can be converted into cash quickly, such as cash, marketable securities, and accounts receivable.Acid test ratio is another name for the quick ratio.
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