Question 5 [4 points] Which of the following statements are correct? [Hint: Choose all correct statements if you find more than one correct statements; there is at least TWO correct answers.]

a) To calculate accounting enterprise value (=book value), one needs to move operating current liabilities from the right side of the balance sheet to the left. b) To calculate accounting enterprise value (=book value), one needs to move operating current liabilities from the left side of the balance sheet to the right. c) To calculate accounting enterprise value (=book value), one needs need to move financial items (e.g. cash and marketable securities) from the right side to the left side. d) To calculate accounting enterprise value (=book value), one needs need to move financial items (e.g. cash and marketable securities) from the left side to the right side. e) The accounting enterprise value (=book value) is always the same as the total asset value in the balance sheet.