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http://www.businessfinanceguide.net/short-term-business-finance.phphttp://www.skoool.ie/skoool/examcentre_jc.asp?id=1732http://www.bbc.co.uk/schools/gcsebitesize/business/finance/sourcesoffinancerev2.shtmlhttp://accountlearning.blogspot.com/2013/01/merits-and-demerits-of-long-term-debt.htmlhttp://accountlearning.blogspot.com/2013/01/merits-and-demerits-of-long-term-debt.htmlhttp://highered.mheducation.com/sites/0072994029/student_view0/ebook/chapter1/chbody1/objectives_of_financial_reporting.htmlhttp://www.bayt.com/en/specialties/q/63126/what-is-the-differences-between-the-formats-of-financial-statements-for-different-types-of-business/http://www.investopedia.com/terms/g/gross_profit_margin.asphttp://www.investopedia.com/exam-guide/cfa-level-1/financial-ratios/operating-profitability-ratios.asphttp://en.wikipedia.org/wiki/Return_on_capital_employedhttp://www.myaccountingcourse.com/financial-ratios/current-ratiohttp://www.myaccountingcourse.com/financial-ratios/quick-ratiohttp://www.investopedia.com/ask/answers/070914/how-do-i-calculate-inventory-turnover-ratio.asphttp://www.accountingtools.com/receivables-collection-periodhttp://www.accountingexplanation.com/expense_ratio.htm