M 2. Match the items below by entering the appropriate code letter in the space provided. A. Relevance B. Liquidity ratios C. Comparability D. Consistency E. Intangible assets F. Faithful representation G. Working capital H. Current ratio I. Earnings per share J. Solvency ratios K. Economic entity assumption L. Materiality 1. Measures of the ability of the company to survive over a long period of time. 2. Current assets divided by current liabilities. 3. Information that has a bearing on a decision. 4. Economic events can be identified with a particular unit of accountability. 5. An item important enough to influence the decision of an investor or creditor. 6. Same accounting principles and methods used from year to year within a company. 7. Information that accurately depicts what really happened. 8. Noncurrent resources that do not have physical substance. 9. (Net income - preferred stock dividends) divided by weighted-average common shares outstanding. 10. Different companies using the same accounting principles. 11. Measures of the short-term ability of the enterprise to pay its maturing obligations. 12. The excess of current assets over current liabilities