Which of the Following Statements Is True

Which of the following statements is true?

A) Current assets consist of cash,accounts receivable,inventory,and net plant,property,and equipment.
B) The quick ratio is a more restrictive measure of a firm's liquidity than the current ratio.
C) For the average firm,inventory is considered to be more "liquid" than accounts receivable.
D) A successful firm's current liabilities should always be greater than its current assets.