单项选择题

 Which of the following statements best defines the current ratio

A. B The ratio of current assets to current liabilities
For the majority of businesses it should be at least 1.
B. C The ratio of current assets excluding inventory
For the majority of businesses it should be at least 1.
C. A The ratio of current assets to current liabilities
For the majority of businesses it should be at least 2.
D. D The ratio of current assets excluding inventory to current liabilities
For the majority of businesses it should be at least 2.
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