Pick out the wrong statement ?

A. The ratio of immediately available cash to the total current liabilities is known as the cash

B. io

C. ws the relationship among total income, costs & profit over the time interval

D. Consolidated income statement based on a given time period indicates surplus capital and

E. Gross revenue is that total amount of capital received as a result of the sale of goods or service

F. Net revenue is the total profit remaining after deducting all costs excluding taxes

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