This question might scare us a bit because of the number of variables and the fact that there are fractions. But in fact, we can just consider two variables: a/b (as, say, x) and c/d (as, say, y).
Translating: x > y and x and y are different from 0.
Let's test the statements while picking numbers for x and y. Don't forget to test for negative values in these types of questions (inequalities and/or absolute values). I usually do this right away since most of the statements are true with positive values but are quickly denied when testing negative values.
I. Translating to x and y: -x<y.
Say x=-2 and y=-3. This satisfies x>y but not -x<y (2 is not less than -3). Therefore I is not necessarily true.
II. Translating to x and y: |x|>|y|.
Again, let's test for x=-2 and y=-3. |x| = 2 and |y| = 3. This means II is not necessarily true.
III. Translating to x and y: -x<-y.
Again, let's test for x=-2 and y=-3. -x=2 and -y=3. It satisfies III.
Now let's test for x=4 and y=3. -x=-4 and -y=-3. It satisfies III.
Last combination: x=2 and y=-2. -x=-2 and -y=2. It satisfies III.
Only III is always true.
Answer C