The current ratio of a corporation is a measurement of the company's capacity to pay off its short-term commitments using the company's short-term assets. To determine a company's current ratio, just divide the company's current assets by the company's current liabilities. The quick ratio of a corporation is a measurement of the company's capacity to pay its short-term liabilities with its short-term assets, after subtracting its inventory from those assets. Calculating a company's quick ratio involves first deducting the inventory from the company's current assets, followed by dividing the result by the company's current liabilities. Comparatively, the quick ratio for Apple in 2021 is 1.57, while the quick ratio for Google in 2021 is 1.48. This indicates that Apple is in a better position than Google is to pay its present liabilities with the assets it now possesses. It's possible that Apple has a quicker ratio than Google does for a few different reasons. To begin, Apple has a greater proportion of cash and equivalents to total assets compared to Google's ratio of cash and equivalents to total assets. The cash and equivalents held by Apple made up 23.79 percent of the company's total assets as of the end of 2020, but the cash and equivalents held by Google made up only 11.48 percent of the company's total assets. This indicates that a greater proportion of Apple's assets are in the form of cash, which may be used to promptly settle liabilities, than Google's assets. This contrasts with Google's asset makeup, which has a lower share of cash holdings. Second, while Google has a higher inventory turnover ratio than Apple does, Apple's ratio is lower. How rapidly a corporation sells its inventory is measured by something called the inventory turnover ratio. A lower inventory turnover ratio indicates that an organization's merchandise is left on shelves for a longer amount of time before being sold. This indicates that a greater proportion of Apple's assets are in the form of cash, which may be used to promptly settle liabilities, than Google's assets. This contrasts with Google's asset makeup, which has a lower share of cash holdings. Third, when compared to Google's total assets, Apple's ratio of current assets to total assets is significantly greater. Comparatively, Apple's current assets made up 68.92 percent of the company's entire assets as of the 31st of December, 2020, whereas Google's current assets only made up 56.09 percent of the company's total assets. This indicates that a greater proportion of Apple's assets can be utilized to pay its short-term liabilities than can be utilized by Google's assets to pay its short-term liabilities. In general, Apple is in a better position than Google is to satisfy its short-term obligations using the proceeds from its short-term assets. This is most likely owing to the fact that Apple has a lower inventory turnover ratio, a greater proportion of current assets to total assets, and a higher proportion of cash and equivalents to total assets than Google does. My question is need two comments on this topic?