Which of the following statements is correct?

A. A decrease in the current ratio generally means that net working capital has increased.

B. If a company follows a policy of "matching maturities", this means that it matches its use of common stock with its use of long-term debt as opposed to short-term debt.

C. If a company follows a policy of "matching maturities", this means that it matches its use of short-term debt with its use of long-term debt.

D. Although short-term interest rates have historically averaged less than long-term rates, the heavy use of short-term debt is considered to be an aggressive strategy because of the inherent risks associated with using short-term financing.