问题如下：
Which of the following statements about common-size analysis is least correct?
选项：
A.Each asset,liability and equity line item is expressed as a percentage of total assets in a common-size balance sheet.
B.Each line item is expressed as a percentage of net income in a common-size cash flow statement.
C.Each income and expense line item is expressed as a percentage of net sales in a common-size income statement.
解释：
B is correct. For the common-size cash flow statement,each line item of cash inflow(outflow) is expressed as a percentage of total inflows(outflows) of cash. Another approach is to express each line item as a percentage of net revenue.
为什么不选A？BC两项不是都对么？然后题目要选错的
