Which of the following is the best measure of bankruptcy risk of a corporation?

Explanations

Solvency is measured by the current ratio, a comparison between current assets and current liabilities. Acid Test ratio is close (The acid-test, or quick ratio, compares a company's most short-term assets to its most short-term liabilities) but the current ratio is the better answer for an overall measure, since the quick ratio only includes quick assets (current assets - inventories / current liabilities)