Chapter 11 - Financial statement analysis. After reading this chapter, you should be able to answer the following questions: How can liquidity measures be influenced by the inventory cost-flow assumption used? How do suppliers and creditors use a customer’s payment practices to judge liquidity? What are the influences of alternative inventory cost-flow assumptions and depreciation methods on turnover ratios?. | Lecture Accounting: What the numbers mean (10/e): Chapter 11 - Marshall, McManus, Viele