开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

欢欢 · 2021年09月26日

Vertical是指纵向比较也就是同一时间点和不同size的公司比较是吗?

NO.PZ2016012102000050

问题如下:

Which of the following statement is correct in regard to the vertical common-size balance sheet?

选项:

A.

Each category of the balance sheet in a vertical common-size balance sheet is reported as a percentage of assets.

B.

Each category of the balance sheet in a vertical common-size balance sheet is reported as a percentage of equity.

C.

Each category of the balance sheet in a vertical common-size balance sheet is reported as a percentage of revenue.

解释:

A vertical common-size balance sheet expresses each category of the balance sheet as a percentage of total assets.

如题。。。。。。。。。。
1 个答案
已采纳答案

Kiko_品职助教 · 2021年09月26日

嗨,爱思考的PZer你好:


对的,你理解的没错。正是因为公司size不同,所以我们需要除于total asset剔除量纲的影响,变成common-size才好比较。

----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!