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  2. Current ratio: What it is and how to calculate it - AOL

    www.aol.com/finance/current-ratio-calculate...

    Intel (INTC) at year-end 2023 had $43.27 billion in current assets and $28.05 billion in current liabilities, for a high 1.54 current ratio. What is a good current ratio? The ideal current ratio ...

  3. Understanding Current Assets: Definition, Types and ... - AOL

    www.aol.com/finance/understanding-current-assets...

    The current ratio divides current assets by current liabilities. For instance, Alphabet’s Q2 2024 balance sheet had $162.0 billion in current assets compared to $77.9 billion in current liabilities.

  4. Current ratio - Wikipedia

    en.wikipedia.org/wiki/Current_ratio

    The current ratio is an liquidity ratio that measures whether a firm has enough resources to meet its short-term obligations. It is the ratio of a firm's current assets to its current liabilities, ⁠ Current Assets Current Liabilities ⁠. The current ratio is an indication of a firm's accounting liquidity. Acceptable current ratios vary ...

  5. Cash and cash equivalents - Wikipedia

    en.wikipedia.org/wiki/Cash_and_cash_equivalents

    Cash and cash equivalents. (CCE) are the most liquid current assets found on a business's balance sheet. Cash equivalents are short-term commitments "with temporarily idle cash and easily convertible into a known cash amount". [1] An investment normally counts as a cash equivalent when it has a short maturity period of 90 days or less, and can ...

  6. Altman Z-score - Wikipedia

    en.wikipedia.org/wiki/Altman_Z-score

    The original Z-score formula was as follows: [1] Z = 1.2X 1 + 1.4X 2 + 3.3X 3 + 0.6X 4 + 1.0X 5. X 1 = ratio of working capital to total assets. Measures liquid assets in relation to the size of the company. X 2 = ratio of retained earnings to total assets. Measures profitability that reflects the company's age and earning power.

  7. Current asset - Wikipedia

    en.wikipedia.org/wiki/Current_asset

    On a balance sheet, assets will typically be classified into current assets and long-term fixed assets. [2] The current ratio is calculated by dividing total current assets by total current liabilities. [3] It is frequently used as an indicator of a company's accounting liquidity, which is its ability to meet short-term obligations. [4]

  8. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    The fundamental accounting equation, also called the balance sheet equation, is the foundation for the double-entry bookkeeping system and the cornerstone of the entire accounting science. Like any equation, each side will always be equal. In the accounting equation, every transaction will have a debit and credit entry, and the total debits ...

  9. Fundamental analysis - Wikipedia

    en.wikipedia.org/wiki/Fundamental_analysis

    t. e. Fundamental analysis, in accounting and finance, is the analysis of a business's financial statements (usually to analyze the business's assets, liabilities, and earnings); health; [1] competitors and markets. It also considers the overall state of the economy and factors including interest rates, production, earnings, employment, GDP ...