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28.10 A company has the following details extracted from its statement of financial position:
$'000
Inventories 1,900
Receivables 1,000
Bank overdraft 100
Payables 1,000
The industry the company operates in has a current ratio norm of 1 8. Companies who manage liquidity well in this industry have a current ratio lower than the norm.
Which of the fllowing statements accurately describes the company's liquidity position?
A Liquidity appears to be well managed as the bank overdraft is relatively low
B Liquidity appears to be poorly-controlled as shown by the large payables balance
C Liquidity appears to be poorl-controlled as shown by the company's relatively high current ratio
D Liquidity appears to be poorly-controlled as shown by the existence of a bank overdraft
答案：C
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