A．both current assets and current liabilities fall.
B．current assets decline while current liabilities rise．
C．both current assets and current liabilities remain the same as the previous year．
D．current assets increase but current liabilities decrease．

A．total assets
B．working capital
C．tota|IiabUities
D．owners equity

A．they tell how much profit the company has eamed．
B．they have nothing to do with advertising．
C．they are not affected by selling off a plant．
D．they are not so easily manipulated by the management as earnings per share．