Measures of the ability of the company to survive over a long period of time. Current assets divided by current liabilities. Information that has a bearing on a decision. Economic events can be identified with a particular unit of accountability. R An item important enough to influence the decision of an investor or creditor. Same accounting principles and methods used from year to year within a company. Cash from operating activities less capital expenditures and cash dividends. Noncurrent assets that do not have physical substance. (Net income - preferred stock dividends) divided by average common shares outstanding. Different companies using the same accounting principles. Measures of the short-term ability of the enterprise to pay its maturing obligations