According to the reading materials, which of the following is true?

A$.$ A personal cash flow statement measures how much cash you have on hand.

B$.$ Cash conversion refers to the speed and ease with which an asset can be converted to cash.

C$.$ A certificate of deposit is an interest$-$bearing saving instrument that requires people to deposit money for a fixed amount of time.

D$.$ Items on the balance sheet that represent amounts owed to others are termed revenues.

E$.$ Your current ratio is found by dividing total debt or liabilities by total assets.