Liquidity and Working Capital Basics Company Liquidity refers to the ability to meet short- term obligations Liquidity is the ability to convert assets into cash or to obtain cash Short term is the longer of one-year or the company operating cycle

对外经济贸易大学：《企业财务报表分析 Financial Statement Analysis》课程教学资源（试题）期中阶段测试

资产质量的概念 资产按质量分类的理论 资产质量的相对有用性

对外经济贸易大学：《企业财务报表分析 Financial Statement Analysis》课程教学资源（试题）期末考试试题（A）答案

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对外经济贸易大学：《企业财务报表分析 Financial Statement Analysis》课程教学资源（试题）期末考试试题（B）试卷

对外经济贸易大学：《企业财务报表分析 Financial Statement Analysis》课程教学资源（试题）期末考试试题（A）试卷

对外经济贸易大学：《企业财务报表分析 Financial Statement Analysis》课程教学资源（教学大纲，张新民）

Prelude to Comprehensive Analysis Steps in Analyzing Financial Statements Explicitly define the analysis objectives Formulate specific questions and criteria consistent with the Macintosh PICT analysis objectives image format is not supported Identify the most effective and efficient tools of analysis

Earnings Persistence Recasting and Adjusting Earnings persistence is a key to effective equity analysis and valuation Analyzing earnings persistence is a main analysis objective