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【单选题】
某企业采用备抵法核算坏账，按照规定程序核销坏账10 000元，假设该企业原来的流动比率为2.5，速动比率为1.5，核销坏账后( )。A.
流动比率和速动比率都增加
B.
流动比率和速动比率都降低
C.
流动比率和速动比率都不变
D.
流动比率降低、速动比率增加
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