Accordjng to the article，a drop in working capital shows that

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．

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参考答案

答案解析

文中第四段：“The difference between current assets and current liabilities is working capital，a key figure to watch from one annual report to another．If working capital shrinks，it could mean trouble．”选项B符合题意。

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