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王秋宇 · 2022年10月02日

这个题目要考察什么知识点

NO.PZ2016012102000043

问题如下:

Which of the following statement is correct regrading vertical common-size income statement?

选项:

A.

A vertical common-size income statement expresses each category of the income statement as a percentage of assets.

B.

A vertical common-size income statement expresses each category of the income statement as a percentage of gross profit.

C.

A vertical common-size income statement expresses each category of the income statement as a percentage of revenue.

解释:

C is correct.

According to the definition, in vertical common-size income statement, each category is expressed as a percentage of revenue.

vertical common size是什么意思?题目到底表达什么意思?

1 个答案

王园圆_品职助教 · 2022年10月02日

嗨,爱思考的PZer你好:


同学你好,首先,vertical common size I/S就是一般的common size I/S ——之所以说是vertical,是指用原始的I/S表内的一些数字而非外部的别的数字做运算,即可得到common size I /S

考察的知识点,请看以下讲义,题目就是问要得到common size I /S 的话,需要将表内所有的数字除以哪个数字才可以?

根据讲义,所有数字都除以revenue即可哦

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