CROSSWORD 5 6 4 2 9 13. 15 17 ACROSS 4. The ability to generate cash in an entity's cash flow 5. The ratio that points out the extent to which assets are financed by total equity. 6. A financial measure of an entity's ability to continue operating into the longer-term future 8. A size statement 9. Financial statement for both the current and the previous years 12. Dividing the increase or decrease from the base year by the base year amount. 15 A ratio used to measure an entity's ability to meet its short-term obligations. 16. The use of borrowed funds to the benefit of shareholders 17. An entity's ability to satisfy its short-term obligations. 14 12 10 16 11 DOWN 1. Analytical tests used to evaluate performance 2. The adequacy of the cash flows 3. A ratio which is a more rigorous measure of liquidity. 7. Analysis of the change from year to year in individual statement items is called analysis. 10. Analysis expressed as a percentage of some specific item in the same statement 11. This expresses a relationship between two items 13. Analysis over 3 or more years produces this. 14. A ratio which is a measure of the relationship between total liabilities and total assets