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The percentage analysis of increases and decreases in corresponding items in com
The percentage analysis of increases and decreases in corresponding items in com
游客
2025-06-20
25
管理
问题
The percentage analysis of increases and decreases in corresponding items in comparative financial statements is called______.
选项
A、vertical analysis
B、horizontal analysis
C、external analysis
D、comparative analysis
答案
A
解析
答案为A项。vertical analysis“垂直分析,纵向分析”,是指以百分率表示的财务报表,如同型资产负债表(common—size balance sheet)、同型损益表(common—size income statement),即以报表中某一数字,如净销售收入或资产总额为基础计算报表各项目的构成比率。这种分析适用于同行业不同规模企业的比较。horizontal analysis“横向分析”,是指将前后期财务报表上的相同项目进行比较的一种方法,如趋势百分比分析。本题是指垂直分析,故选A项。
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