NO.PZ2016012102000101
问题如下:
An analyst forecasting a company's earning would be least likely to
选项:
A.key financial ratio will be unchange.
B.use common-size financial statement to forecast expenses as a percentage of gross income.
C.use common-size financial statement to forecast expenses as a percentage of reveune.
解释:
B is correct.
Forcast earnings usually estimate expenses as a percentage of reveune but not gross income.
考点:公司利润预测
这题的意思是在问,公司做利润预测的时候,最不正确的做法是什么。
A选项:假设主要财务比率不变。正确。
B 选项:我们通常预测费用时候,认为费用和毛利(gross income)呈正比。错误。
C选项:我们通常预测费用时候,认为费用和销量呈正比关系,这个说法是对的。
请问bc选项,是怎么看出来有说正比什么的意思