没太懂这道题老师可以讲解一下各个选项吗

NO.PZ2018062004000110

问题如下：

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

选项：

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

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

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.

谢谢

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lynn_品职助教 · 2024年08月02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，C选项是net sales是一样的

sales= revenue以及 net revenue=net sales

net revenue = total revenue - returns of good sold

net revenue指的是公司总的营业收入减去客户退货后归还客户的那部分营收以后的净值，

然后net revenue的全称是net revenue from sales of goods，所以有叫net sales

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

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。

AC选项是正确的，所以不选AC。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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NO.PZ2018062004000110 问题如下 Whiof the following statements about common-size analysis is least correct? A.Eaasset,liability anequity line item is expressea percentage of totassets in a common-size balansheet. B.Ealine item is expressea percentage of net income in a common-size cash flow statement. C.Eaincome anexpense line item is expressea percentage of net sales in a common-size income statement. B is correct. For the common-size cash flow statement,ealine item of cash inflow(outflow) is expressea percentage of totinflows(outflows) of cash. Another approais to express ealine item a percentage of net revenue. 如题

2023-01-16 22:15 2 · 回答

为什么不选A？BC两项不是都对么？然后题目要选错的

2020-01-27 23:53 1 · 回答

这道题C为啥错了，net sales ？B，net income 和 net revenue 有啥区别？谢谢

2019-03-25 19:11 1 · 回答

没太懂这道题 老师可以讲解一下各个选项吗

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没太懂这道题老师可以讲解一下各个选项吗