3 1 point In vertical analysis, the base amount for the Balance Sheet is type your answer... the base amount for the Income Statement is type your answer... 4 1 point The current ratio and acid-test ratio both measure a company's ability to pay its current obligations. Which of the following statements is FALSE when comparing these two ratios? They both include inventory in the numerator. They have the same denominator - current liabilities. All these choice are false. The acid-test ratio will be a lower than the current ratio because it has less accounts in the numerator.