Management strategies

Part I
For both MSFT and Google Inc. (GOOG), compute:
MSFT (As of Jun 30, 2013)
1.Current Ratio
　　101,466,000 / 37,417,000 =2.71 to 1
2.Acid Test Ratio
　　3,804,000 + 73,218,000 + 19,118,000 / 37,417,000 = 2.6 to 1
3.Debt Ratio 
　　63,487,000 / 142,431,000 = 45%
GOOG (As of Dec 21, 2012)
1.Current Ratio
　 60,454,000 / 14,337,000 = 4.22 to 1
2.Acid Test Ratio 
　 14,778,000 + 33,310,000 + 9,729,000 / 14,337,000 = 4.03 to 1
3.Debt Ratio 
　　22,083,000 / 93,798,000 = 24%

Part II
Answer the following questions:  
1.How do the two companies' ratios compare?  Why are they significant?
2.Which company do you think is stronger and why? 
3.Suggest some real management strategies  your company might use to maintain or  improve the ratio of: Short-term debt vs. long-term debt 

Part III
“Creditors don't like to lend long-term money for short-term needs.”  
1.What do you think this means and how do lenders apply this general rule? 
2.What sort of liabilities are short-term (current), and what assets do they correspond with? 
3.What sort of liabilities are long-term (non-current), and what assets do they correspond with? 
4.How do the two companies compare on short-term debt and assets vs. long-term debt and assets?