问题如下：
Which of following is least correct about common-size analysis of the income statement?
选项：
A.Common-size analysis could make different companies or the same company across time period comparable, because it removes the effect of size.
B.Each item of income statement is as a percentage of earnings under common-size analysis
C.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.
A选项所说的排除规模影响为什么会让公司可以在不同时间段上可对比呢？ 我没想明白排除规模为什么影响这点
