NO.PZ2023081403000030
问题如下：
Q. Which statement is most accurate? A common size income statement:选项：
A.restates each line item of the income statement as a percentage of net income. B.allows an analyst to conduct cross-sectional analysis by removing the effect of company size. C.standardizes each line item of the income statement but fails to help an analyst identify differences in companies’ strategies.解释：
B is correct. Common size income statements facilitate comparison across time periods (time-series analysis) and across companies (cross-sectional analysis) by stating each line item of the income statement as a percentage of revenue. The relative performance of different companies can be more easily assessed because scaling the numbers removes the effect of size. A common size income statement states each line item on the income statement as a percentage of revenue. The standardization of each line item makes a common size income statement useful for identifying differences in companies’ strategies.
我重新理解一下答案：
A错是分母得是Revenue，不能是 net income
B对是因为排除revenue大小的影响（当结论理解吧）
C错哪儿了啊？看起来也对的
谢谢老师
