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李了个谱 · 2025年07月06日

为什么要用common size I/S?而不用B/S?

NO.PZ2024011002000029

问题如下:

The following data is available on a company:


Under a common-size analysis, the value used for research & development expenses is closest to:

选项:

A.8.3%. B.4.2%. C.5.0%.

解释:

The appropriate base for a common-size income statement is revenue. As such, the value used for research & development expenses is $12 million÷$282 million x 100 = 4.25%.


老师,这道题哪里说 I/S了啊。。。题目里面没有啊?有什么隐含条件?还是题就出错了?

1 个答案

王园圆_品职助教 · 2025年07月07日

同学你好,题目说了呀“the value used for research & development expenses”——研发费用,费用,肯定是利润表科目啊,B/S表只展示资产负债所有者权益,不会展示费用的哦