b.inventories
As a result of their potential difficulty in being converted into cash and the resulting requirement for deep discounts on occasion, inventories and pre-paid expenses are not considered fast assets.
Quick assets include marketable securities and accounts receivable, but cash and cash equivalents are the most liquid kind of current assets.
Quick assets primarily consist of cash, cash equivalents, accounts receivable, and marketable securities. Quick assets are used to calculate specific financial ratios that reflect a company's liquidity and financial health.
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