Select from the Following List the Letter of the Ratio $\frac{\text { Cash + short-term investments + Net current receivables }}{\text {Current liabilities }}$

Select from the following list the letter of the ratio title for the formula provided in the question.
-Select the letter of the ratio title that corresponds to the following formula.
$\frac{\text { Cash + short-term investments + Net current receivables }}{\text {Current liabilities }}$

A) Current ratio
B) Acid-test (quick) ratio
C) Inventory turnover
D) Accounts receivable turnover
E) Day's sales in average accounts receivable
F) Debt ratio
G) Times-interest-earned ratio
H) Rate of return on net sales (profit margin)
I) Rate of return on total assets
J) Rate of return on common shareholders' equity
K) Earnings per common share
L) Price/earnings ratio
M) Dividend yield
N) Book value per common share