小伙伴们，acca考试题库来啦!很多想要报考acca考试的考生，不知道该如何准备全英文考试，中公财经小编为大家收集的acca F3科目第二章练习题及模拟题，帮助大家更好学习acca，早日拿下acca证书。
Xena has the following working capital ratios：
20X9 20X8
Current ratio 1·2:1 1·5:1
Receivables days 75 days 50 days
Payables days 30 days 45 days
Inventory turnover 42 days 35 days
Which of the following statements is correct？
A.Xena’s liquidity and working capital has improved in 20X9
B.Xena is receiving cash from customers more quickly in 20X9 than in 20X8
C.Xena is suffering from a worsening liquidity position in 20X9
D.Xena is taking longer to pay suppliers in 20X9 than in 20X8
