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IDEAL ACCOUNTING - Serve you better. 613) 837 - 5778. Sunday, January 14, 2007. The current ratio is measured as current assets divided by current liabilities. It indicates a firm’s ability to meet its short-term obligations. Links to this post. Cumulative eligible capital amount (CECA). The cumulative eligible capital amount (CECA) is the cumulative eligible capital balance at the end of the year before amortization. Links to this post. Cumulative eligible capital (CEC). Links to this post. Consideratio...
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