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

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

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Engineering Economics
The financial analysis:

Helps a share holder to compare the expected return on his investment in the firm against the expected return from other alternative investment
Helps a bank to know the financial position of the firm for granting a loan to the firm
Helps to judge the success of the firm's financial plans
All of these

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