Which of the Following Statements Most Accurately Describes the Quick

Which of the following statements most accurately describes the quick (acid test) ratio?

A) An assessment of short-term liquidity that compares inventory, receivables and cash to current liabilities.
B) An assessment of long-term solvency and financial stability which compares total assets to total liabilities.
C) An assessment of short-term liquidity which compares receivables and cash to current liabilities.
D) An assessment of long-term solvency which compares short and long-term borrowings to total equity.