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临江仙 · 2023年01月16日

这题不懂,求老师指导

NO.PZ2018062004000110

问题如下:

Which of the following statements about common-size analysis is least correct?

选项:

A.

Each asset,liability and equity line item is expressed as a percentage of total assets in a common-size balance sheet.

B.

Each line item is expressed as a percentage of net income in a common-size cash flow statement.

C.

Each income and expense line item is expressed as a percentage of net sales in a common-size income statement.

解释:

B is correct. For the common-size cash flow statement,each line item of cash inflow(outflow) is expressed as a percentage of total inflows(outflows) of cash. Another approach is to express each line item as a percentage of net revenue.

如题

2 个答案
已采纳答案

lynn_品职助教 · 2023年01月18日

嗨,从没放弃的小努力你好:


common-size的balance sheet是除以total asset,common-size的利润表是除以revenue。


A选项Each asset,liability and equity line item is expressed as a percentage of total assets in a common-size balance sheet


我放上来的图是解释B选项的,B的分母NI不正确。

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

lynn_品职助教 · 2023年01月17日

嗨,爱思考的PZer你好:


B选项说法不对,因为common size的现金流量表应该是:

上面三种都是正确的,而B选项说是除以NI,是不对的。

A选项是正确的,所以不选A。

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努力的时光都是限量版,加油!

临江仙 · 2023年01月17日

Each asset,liability and equity line item is expressed as a percentage of total assets in a common-size balance sheet.——这里说的是分母是total assets。但是上面的解释中,分母是revenues,两者并不相等。