[单选题]

An analyst gathered the following information about a company and the company's industry:

After preparing common-size balance sheets for the company and the industry, the analyst noted that the company and the industry both have the same proportion of current liabilities, long-term liabilities, and shareholders' equity. Would the common-size balance sheets for the company or the industry most likely have a higher percentage associated with inventory and accounts receivable, respectively?
Higher percentage     Higher percentage associated
associated with inventory   with accounts receivable

A.Company          Industry

B.Company          Company

C.Industry          Industry

参考答案与解析:

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