Habría que ver bien el contexto y todos los conceptos que tenés que traducir.

Liquid: líquido. Significa que puede convertirse fácilmente en dinero
Investment: si bien literalmente se traduce como inversión, según el contexto puede ser sinónimo de Interest y así esta última no se presta a confusión con "interés", en caso de que esta palabra figure en tu texto fuente.

Te pego un párrafo de una página donde aparece el término en contexto.

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Cash includes cash on hand (petty cash), bank balances (checking, savings, or money-market accounts), and cash equivalents. Cash equivalents are highly liquid investments, such as certificates of deposit and U.S. treasury bills, with maturities of ninety days or less at the time of purchase.
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Marketable securities include short-term investments in stocks, bonds (debt), certificates of deposit, or other securities. These items are classified as marketable securities—rather than long-term investments—only if the company has both the ability and the desire to sell them within one year.

http://www.cliffsnotes.com/WileyCDA/CliffsReviewTopic/The-Ac...

Espero que te ayude.

Mike :)

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Note added at 4 mins (2009-02-19 22:15:31 GMT)
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Tom West. Spanish-English Dictionary of Law and Business.

"participación: 1. interest. 2. announcement"

As in economic interest.

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Note added at 33 mins (2009-02-19 22:43:59 GMT)
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Results 1 - 10 of about 382 for accounting participación "net interest". (0.28 seconds)
Search Results

1.
participación líquida
Feb 19, 2009 ... (KudoZ) Spanish to English translation of participación líquida [financial accounting - Accounting (Bus/Financial)]. ... Summary of answers provided. 4, net interest ...
www.proz.com/kudoz/spanish_to_english/accounting/3096430-pa... - 15 minutes ago - Similar pages -
2. [PDF]
Bank Accounting Standards in Mexico. A layman’s guide to changes ...
File Format: PDF/Adobe Acrobat - View as HTML
Net Interest Income after loan-loss provisions. Comisiones y tarifas. Fees and Commissions ... Participación en resultado de subsidiarias y asociadas ...
www.hbs.edu/research/pdf/08-090.pdf - Similar pages -
3.
net interest cost English-Spanish translation - bab.la Dictionary
English-Spanish translation of "net interest cost" in free online dictionary from the ... speak net assets net assets {pl} [account.] speak participación ...
en.bab.la/dictionary/english-spanish/net%20interest%20cost.html - 59k - Cached - Similar pages -
4. [PDF]
1207-11 LSNB 07 annual report
File Format: PDF/Adobe Acrobat - View as HTML
Las tendencias al la alza en la utilidad neta, la participación de los accionistas, ..... also referred to as net interest margin, represents ...
www.lonestarnationalbank.com/files/LSNB2007AnnualReport.pdf - Similar pages -
5. [PDF]
Microsoft PowerPoint - SHF_Jan08
File Format: PDF/Adobe Acrobat - View as HTML
Limita la participación en transacciones locales. ... changes in accounting principles or practices that may result in a decline in ... (3) the present value of future net interest margin from the Company’s Financial Products operations ...
nuevoportal.shf.gob.mx/sobreshf/Normatividad/circulares/Documents/FSA%2030%20enero%2008.pdf - Similar pages -
6.
City National Reports 25 Percent Increase in Earnings and 24 ...
Net interest income on a fully taxable-equivalent basis rose 22.4 percent ... profit-sharing n → participación f de empleados en los beneficios payments. ...
www.thefreelibrary.com/City National Reports 25 Percent Inc... - 47k - Cached - Similar pages -
7.
QuadernsDigitals.NET: El portal de educación
An automatic print income support form accounting system for use in a healthcare ..... Es un momento de mayor atención de la prensa, activa participación en ...
www.quadernsdigitals.net/index.php?accionMenu=secciones.Vis... - 99k - Cached - Similar pages -
8. [PDF]
Grupo Scotiabank reports its third quarter results
File Format: PDF/Adobe Acrobat - View as HTML
PTU is Participación de los Trabajadores en las Utilidades, ... Net interest income (excluding inflation accounting) for the third quarter was P$1748 ...
www.scotiabankinverlat.com/Resources/PDFs/Estados_financier... - Similar pages -
9. [PDF]
FORM 6-K
File Format: PDF/Adobe Acrobat
The net interest margin increased 60 basis points QoQ and 40 basis points YoY, ...... dictated new accounting formats for financial statements. ...
nyse.10kwizard.com/cgi/convert?pdf=1&ipage=5808185&num=-2&pdf=1&xml=1&odef=8&dn=2&quest=1&rid=12 - Similar pages -
10. [PDF]
endesa
File Format: PDF/Adobe Acrobat - View as HTML
the Chilean Generally Accepted Accounting Principles (Chilean GAAP) as required ..... Interest expense net of interest income: With respect to net interest ...
www.svs.cl/documentos/cor/cor_2005080052746.pdf - Similar pages -

participación = ownership interest
líquida = net

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Note added at 2 hrs (2009-02-20 01:10:39 GMT)
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After your explanation, I dare suggest "Net Employee Share Interest," as in the examples below. I guess "net" means the shares at their original (not market) price.

[PDF] Adjustment for employee shares (in ACA step 2)File Format: PDF/Adobe Acrobat - View as HTML
employee share interest is acquired by the employee). Market value of employee share interests at time of acquisition. –. Consideration paid or given for ...
law.ato.gov.au/pdf/conman/c0204241.pdf - Similar pages -
More results from law.ato.gov.au »

INCOME TAX ASSESSMENT ACT 1997 - SECT 705.85 Liabilities of the ...The reduction amount is worked out by multiplying the market value of the employee share interest at that time by the factor worked out using the formula: ...
www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s705... - 10k - Cached - Similar pages -

Creo que se refiere a las participaciones de los trabajadores en el capital de la empresa.