这道题不是问least correct吗，怎么B是对的又选上了

问题如下：

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

选项：

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

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

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.