英语翻译4.Current position anaysisThe following data are abstrac

英语翻译
4.Current position anaysis
The following data are abstracted from the balance sheet of Rose company.
Current year Proceding year
Cash $ 89 500 $ 102 000
Marketable securities 50 000 50 000
Accounts receivable(net) 190 500 198 000
Inventoriesx05 280 500 189 000
Account prepaid x05x05 195 000 11 000
Contingent liabilities 245 000 202 500
Account and notes payable( short-term) 55 000 47 500
a.Determine for each year the working capital,the current ratio and the acid-test ratio.
b.What conclusions can be drawn from these data as to the company’s ablility to meet its currently maturing debts?