Engineering Economics
The more critical (or severe) test of the firm's liquidity can be judged by:

Liquidity ratio
Debts ratio
Acid-Test (or Quick) ratio
Current ratio

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Engineering Economics
In a cash flow series:

The gradient in the cash flow may be positive or negative
All of these
Uniform gradient signifies that an income or disbursement changes by the same amount in each interest period
Either an increase or decrease in the amount of a cash flow is called the gradient

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