$**$Accounting: Financial Statement Analysis$**$

$**$Question:$**$

In financial statement analysis, which ratio measures a company's ability to meet its short$-$term financial obligations with its most liquid assets?

A$)$ Debt$-$to$-$Equity Ratio

B$)$ Current Ratio

C$)$ Return on Investment $($ROI$)$

D$)$ Price$-$Earnings $($P$/$E$)$ Ratio