Match the items below by entering the appropriate code letter in the space provided. Relevance Liquidity ratios Comparability Consistency Intangible assets Free cash flow Working capital Current ratio Earnings per share Solvency ratios Economic entity assumption Materiality 1. 2. 3. 4. 5. 6. 7. 8. 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. 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. 9. (Net income preferred stock dividends) divided by 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