当开关S闭合,甲乙两表是电压表时,两电阻串联,所以R1两端的电压U1=IR1,R2两端的电压U乙=IR2;两表的示数之比为U甲:U乙=3:1,所以U1:U乙=2:1=IR1:IR2=R1:R2;当开关S断开,甲乙两表是电流表时,两电阻并联,I甲:I乙= U R2 :( U R2 + U R1 )= U R2 :( U R2 + U 2R2 )= U R2 :( 2U 2R2 + U 2R2 )= U R2 : 3U 2R2 =2:3.故选D.