Engineering Economics
Return on investment ratio is the ratio of the:

Cost of goods sold to average cost of inventory at hand
Market price per share to earnings per share
Net income to owner’s equity
Net credit sales to average net receivable

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Engineering Economics
In case of bankruptcy of a partnership,

The partners are not liable for the liabilities of the partnership
The partners nay sell stock to generate additional capital
The partners personal assets are attached to the debt of the partnership
The partnership assets (excluding the partners personal assets) only will be used to pay the liabilities

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