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尼克内姆 · 2020年02月16日

问一道题:NO.PZ2018062018000021 [ CFA I ]

问题如下:

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

选项:

A.

Common-size analysis could make different companies or the same company across time period comparable, because it removes the effect of size.

B.

Each item of income statement is as a percentage of earnings under common-size analysis

C.

The analyst could compare strategies among different companies according to common-size statement.

解释:

B is correct. Common size income statement= each item/revenue, is as a percentage of revenue, not earnings.

a是错在后半句吗?如果不是,能不能指出a的错误点

1 个答案

Olive_品职助教 · 2020年02月16日

嗨,从没放弃的小努力你好:


题目让选least correct的,A是正确的,B错在分母应该是revenue而不是earnings。


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