Examlex
What is the difference in consolidated results between a business combination whereby the acquired company is dissolved, and a business combination whereby separate incorporation is maintained?
Working Capital
A financial metric representing the operational liquidity available to a business, calculated as current assets minus current liabilities.
Current Ratio
A liquidity ratio measuring a company's ability to pay short-term obligations, calculated as current assets divided by current liabilities.
Acid-Test Ratio
A financial metric used to determine a company's short-term liquidity, calculating its ability to pay off short-term obligations without selling inventory.
Accounts Receivable Turnover
A financial metric that measures how effectively a company collects its receivables, calculated as net credit sales divided by the average accounts receivable.
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