... liquidity and profitability and reduced the debt ratio. That is, the proper approaches for fund handling, on the one hand, helps strengthen liquidity, and on the other hand, increases profitability. ... payment terms. Fourth, measures of payment security: Typically, to protect the interests of investors and contractors, measures of payment security are specified in the contract. As stated above, ... will all increase, improving profitability while the company’s operation is still in safety with no risk of bankruptcy. The impact of short-term liquidity and average collection period were...