There are ethical implications for Bill's actions. By asking his best customers to make their usual January purchases by December 31, he is effectively manipulating the timing of his sales to improve his financial statement ratios. Although this may make the company look more profitable in the short run, it is not a sustainable strategy and could lead to future financial instability. Additionally, Bill's actions may be considered unethical because they are intended to deceive investors or lenders about the company's financial health.

The ratios that will be affected by accelerating these sales are the current ratio and the quick ratio. Both of these ratios measure a company's ability to pay its short-term debts using its current assets. By accelerating sales, ACME will have more cash on hand at the end of the year, which will improve its current ratio and quick ratio. However, this improvement is not a reflection of the company's long-term financial health, and investors and lenders may be misled by the temporary boost in these ratios.