Why would ratios that include one balance sheet account and one income statement account, such as receivables

Question:

Why would ratios that include one account and one income statement account, such as receivables turnover or return on assets, be questionable if they came from quarterly or other interim financial reports?

Balance Sheet
Balance sheet is a statement of the financial position of a business that list all the assets, liabilities, and owner’s equity and shareholder’s equity at a particular point of time. A balance sheet is also called as a “statement of financial...