Accoutancy crossword

6. Transactions that usually shape the future earning capacity of a business.
7. This ratio becomes relevant only when a partner exits the firm.
8. Cash flows generated from the business's core purpose.
10. The portion of earnings that exists only after satisfying investors' normal expectations.
11. The value that cannot be seen in the balance sheet but is often paid for during admission.
13. A stricter liquidity measure that assumes one current asset may not be readily available.
16. The first ratio many analysts examine to judge short-term solvency.
17. An amount collected from shareholders that is legally restricted in its use.
18. A statement prepared because two correct records can still disagree.
19. The stage at which borrowed capital finally leaves the books.
20. The ratio that measures what is given up rather than what is gained.

1. The financial statement that ignores profit and focuses on movement of cash.
2. Cash flows that alter the company's capital structure.
3. A value inferred from a partner's capital contribution rather than stated directly.
4. A reserve that cannot normally arise from day-to-day trading activities.
5. A process that updates book values without buying or selling the assets.
9. The final account that records what the business actually receives from its assets.
12. A source of finance that creates creditors but not owners.
14. The consequence of persistent non-payment by a shareholder.
15. A profitability measure that evaluates how efficiently capital has been employed.