Which of the following is included in the numerator of the Acid-Test Ratio calculation (check all that apply)

A. Supplies

B. Net Current Receivables

C. Short-Term Investments

D. Merchandise Inventory

Which of the following ratios helps measure a company's ability to pay its current liabilities? (check all that apply)

A. Accounts Receivable Turnover

B. Days' Sales in Inventory

C. Acid Test Ratio

D. Cash Ratio