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momo · 2023年09月02日

common size

NO.PZ2023081403000030

问题如下:

Q. Which statement is most accurate? A common size income statement:

选项:

A.restates each line item of the income statement as a percentage of net income.

B.allows an analyst to conduct cross-sectional analysis by removing the effect of company size.

C.standardizes each line item of the income statement but fails to help an analyst identify differences in companies’ strategies.

解释:

B is correct. Common size income statements facilitate comparison across time periods (time-series analysis) and across companies (cross-sectional analysis) by stating each line item of the income statement as a percentage of revenue. The relative performance of different companies can be more easily assessed because scaling the numbers removes the effect of size. A common size income statement states each line item on the income statement as a percentage of revenue. The standardization of each line item makes a common size income statement useful for identifying differences in companies’ strategies.

a为什么不对,cross sectional是截面数据吗

1 个答案

王园圆_品职助教 · 2023年09月02日

同学你好,A错在net income这里。A的意思是common size I/S表是将利润表每一项都除以net income以后得到百分比的值来表示的——但是事实上是将利润表每一项除以sales以后得到的比值来展示的


cross sectional字面意思是截面数据,在这里的意思是指同行业的不同公司可以通过common sized I/S进行横向比较——这是对的。因为不同公司确实可能营收规模有大有小,但要对比同类公司收入结构,成本结构的健康程度的话,用common sized I/S就能剔除数字绝对值大小的影响,而看到实际各个项目的占比

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