第二章、货币资金.pptVIP

Return on investment provides a measure of overall company performance. Risk is the uncertainty of unpredictability of the future results of a company. Financial flexibility is the ability of a company to take effective actions to change the amounts and timing of cash flows. Liquidity is the term used to describe how quickly an asset can be converted into cash or a liability paid. Operating capability refers to the ability of a company to maintain a given physical level of operation. Hierarchy of Qualitative Characteristics Intermediate Accounting 2 Financial Reporting: Its