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.
company size是在说总资产吧？为什么common size I/S 只是剔除revenue却可以说在跨部门比较中剔除了company size的影响呢
