Which of the following statements best defines the current ratio?
A.
The ratio of current assets to current liabilities and it should ideally be about 2
B.
The ratio of current assets to current liabilities and it should ideally be about 1
C.
The ratio of current assets excluding inventory to current liabilities and it should ideally be about 1
D.
The ratio of current assets excluding inventory to current liabilities and it should ideally be about 2