Which of the following provides the best description of liquidity ratios?

A) If firm A has higher liquidity ratios than Firm B, and A and B operate in the same sector with comparable profatibility, then Firm B is manging its liquidity better than Firm A

B) The quick ratio does not count inventory as part of the current assets because its less liquid than the other types of current assets

C) Cash ratio between -0.2 and 0.2 is usually a safe range for a firms liquidity.

D) Current ratio is the strictest test for a firms liquidity position