FEATURES OF LIQUIDITY RATIO AND FINANCIAL SOLVENCY ASSESSMENT IN COMPANIES OF SERVICE SECTOR


Smolina E.S.

The author singles out special features of analysis and interpretation of liquidity ratio and solvency calculation results in industries with fast asset turnover. There is described interconnection among liquidity, solvency and asset turnover indicators. Keywords: liquidity, financial solvency, money flow, asset turnover.

Ekaterina S. Smolina, candidate of Economics, senior lecturer of Samara State University of Economics.


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