You will therefore see that unless a firm is ‘liquid’ – that is, able to meet its current liabilities, al least – it will not survive, even though it may be showing a profit in the Profit and Loss Account. However, most firms concentrate their effort merely on achieving profit.
Utakuwa kwa hiyo kuona kwamba isipokuwa kampuni ni â € ~liquidâ € ™ â € “”yaani, uwezo wa kukutana na madeni yake ya sasa, al angalau â €”” itakuwa si kuishi, hata ingawa inaweza kuwa na kuonyesha faida katika Faida na hasara Akaunti.