Examlex
Which of the following is not a major business trend in e-commerce in 2012-2013?
Qualitative Characteristic
Attributes that contribute to the usefulness of information presented in financial statements, including relevance and reliability.
Investment Analysis
The process of evaluating an investment for profitability and risk, ultimately leading to a decision on its appropriateness.
Average Rate of Return
A financial ratio that indicates the profitability of an investment, calculated by dividing the average annual profit by the initial investment cost.
Liquidity
The ease with which an asset can be converted into cash without significantly affecting its price.
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