Asset-Utilization Ratios Measure All of the Following Except

Asset-utilization ratios measure all of the following except:

A) productivity of fixed assets in terms of sales.
B) the relationship of sales on the income statement to various assets on the balance sheet.
C) how many times per year the inventory is sold and accounts receivable collected.
D) the firm's ability to pay off short-term obligations as they come due.

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