एक कंपनी का त्वरित अनुपात (Quick Ratio) पिछले तीन वर्षों में लगातार बढ़ा है, जबकि उसकी सामग्री सूची कारोबार अवधि (Inventory Turnover Period) भी लगातार बढ़ी है। इस संयुक्त प्रवृत्ति की सबसे प्रशंसनीय व्याख्या क्या है?

The inventory turnover ratio is primarily used to measure:

A company realizes at the end of the year that it has not recorded a closing stock of ₹60,000. It also finds that a machinery repair of ₹12,000 was capitalized. Furthermore, ₹5,000 of bad debts need to be written off. If these adjustments are made, how will they specifically affect the current ratio of the firm, assuming current assets were ₹2,00,000 and current liabilities were ₹1,00,000 before adjustments?