[单选题]
某生产型企业，销售业务以赊销为主，采购业务以赊购为主，与同行业竞争对手相比，流动比率偏低而速动比率偏高，则可以推断影响该企业短期偿债能力的重要因素是（ ）。
A .流动资产的变现能力
B .交易性金融资产的变现能力
C .存货的变现能力
D .应收款项的变现能力
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