Examlex
It is common for negative estuaries to be:
Payables
Financial obligations or amounts owed by a business to its creditors or suppliers for goods and services received.
Equity
The total value of a company's ownership interest by its shareholders, calculated as assets minus liabilities.
Profitability Ratios
Those ratios—gross profit rate, return on sales, return on total assets, and return on common stockholders’ equity—which measure a company’s ability to earn a profit.
Liquidity Ratios
The two ratios—current ratio and acid test ratio—which measure a company’s ability to pay off short-term debts.
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