The ratios that are used to determine a company's short-term debt paying ability are A. current ratio, account receivable turnover, and inventory turnover. B. times interest earned, inventory turnover, current ratio, and receivables turnover. C. times interest earned, accounts receivable turnover ratio, current ratio, and inventory turnover. D. asset turnover, times interest earned, current ratio, and accounts receivables turnover.

A. current ratio, account receivable turnover, and inventory turnover.

Explanation:

The ratios that are used to determine a company's short-term debt paying ability are referred to as liquidity ratios.

Liquidity ratios shows the analysis of the ability of a company to pay its current liabilities and other obligations tuning current assets to cash without touching the fixed assets.

Examples of such ratios are current ratio, account receivable turnover, and inventory turnover.

Therefore, option C is correct.

A. Current ratio, account receivable turnover, and inventory turnover.

Explanation:

Accounts receivable which is also known to be A/R turnover, is calculated by dividing a firm's sales by its accounts receivable. It is a measure of how efficiently a company is able to collect on the credit it extends to customers. A firm that is very good at collecting on its credit will have a lower accounts receivable turnover ratio.

While inventory turnover is a measure of how efficiently a company turns its inventory into sales. It is calculated by taking the cost of goods sold and dividing it by inventory.

The basic fact is that any industry that extends credit or has physical inventory will benefit from analysis of its accounts receivable turnover and inventory turnover ratios. It might be easier to cover companies that operate with lower or negligible levels of accounts receivable and inventory.