• 1. financial flexibility: 灵活性
• 2. flexibility of financial revenue: 财政收入弹性

• 1.Controls are a second-best substitute for financial flexibility.
  控制：灵活金融体系的次优替代。
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• 2.Securitisation makes assets easier to sell. Derivatives, used well, increase financial flexibility.
  证券化使资产更易出售，而衍生品如果使用得当，能增加金融市场的灵活度。
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• 3.Classification in the balance sheet assists users in evaluating a firm's liquidity and financial flexibility.
  平衡表的分类帮助使用者评估企业的变现能力和财务弹性。
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