Final answer:
The statement of cash flows is least likely to help external users assess liquidity.
Step-by-step explanation:
The statement of cash flows is least likely to help external users assess liquidity.
Liquidity refers to the ability of a company to meet its short-term obligations and generate cash to cover its operating expenses. While the statement of cash flows provides information about the inflows and outflows of cash, it does not provide a complete picture of a company's liquidity. To assess liquidity, external users may need to analyze other financial statements such as the balance sheet and income statement, as well as consider additional factors such as future cash flows and market conditions.