NO.PZ2019120301000045
问题如下：
Question For which of the examples given would common-size income statements generally provide the greatest insight?
选项：
A.A liquidity analysis of two companies within the same industry
B.A time-series analysis of a rapidly expanding single company
C.A comparison of similarly sized companies from different industries
解释：
SolutionB is correct. Common-size income statements facilitate comparison across time periods (time-series analysis) because the standardization of each line item removes the effect of size. They would be particularly useful in neutralizing the size effect for a company experiencing rapid growth. For example, efficiencies gained from increased volume may be more readily apparent. Common-size income statements would be less useful for similarly sized companies from different industries because the size effect is less important in the comparison.
A is incorrect. The income statement is of little use in performing a liquidity analysis.
C is incorrect. Common-size income statements eliminate the effect of size, so they would be less useful in a comparison of similarly-sized companies.
不知道考什么common size的什么点？和流动性有什么关系？
