Final answer:
Retained Earnings is never used to calculate the current ratio in a company.
Step-by-step explanation:
The current ratio is a financial ratio used to assess a company's ability to pay off its short-term liabilities with its short-term assets. It is calculated by dividing the company's current assets by its current liabilities. The current ratio includes current assets such as cash, accounts receivable, and inventory, as well as current liabilities such as accounts payable and short-term debt.
Based on this information, the account that is never used to calculate the current ratio is Retained Earnings. Retained Earnings represents the accumulated profits of a company that have not been distributed to shareholders in the form of dividends. Since it is not a current asset or liability, it is not included in the current ratio calculation.