文章基本信息

标题：CASH AND LIQUIDITY/LIQUIDITY AND LIQUIDITY RATIO
本地全文：下载
作者：ADELA BREUER ; MIHAELA LESCONI FRUMUŞANU ; BEATRIX LIGHEZAN BREUER 等
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2012
期号：4
页码：78-82
语种：English
出版社：Academica Brâncuşi
摘要：The present paper aims to present the correlation as well as the differences between liquidity/cash and liquidity ratio in terms of economic entities.Researches on this topic are based on the opinions of some specialists in accounting and in the economicfinancial analysis,as well as on the national legal stipulations and the ones set out in the International Accounting Standards,the Financial report,respectively.The object of this paper is represented by the correlation between liquidity/cash and liquidity ratios representing the liquidity as current assets,assets implied in the determination of liquidity ratios.The end of the paper consists of the conclusions drawn from the issues presented in the paper but also our views on this research topic.
关键词：cash;liquidity;current assets;financial statements;balance sheet.