Which One of the Following Statements Is Not a Criticism

Which one of the following statements is not a criticism of the current and quick ratios?

A) Current and quick ratios assume that all liabilities at the year end are payable on the day following the year end rather than being payable over the next twelve months.
B) Current and quick ratios ignore the future timing of cash inflows and outflows.
C) Current and quick ratios present a snapshot of short-term liquidity at one day in the year.
D) Current and quick ratios compare current assets with current liabilities to assess the ability of short-term assets to meet the commitments presented by short-term liabilities.