[د.س]

18. A technique for evaluating financial statements that expresses the relationship among selected items of financial statement data is
a. common size analysis.
b. horizontal analysis.
c. ratio analysis.
d. vertical analysis.
19. Which one of the following is not a tool in financial statement analysis?
a. Horizontal analysis
b. Circular analysis
c. Vertical analysis
d. Ratio analysis
20. In analyzing financial statements, horizontal analysis is a
a. requirement.
b. tool.
c. principle.
d. theory.
21. Horizontal analysis is also called
a. linear analysis.
b. vertical analysis.
c. trend analysis.
d. common size analysis
22. Assume the following sales data for a company:
2008 $1,000,000
2007 900,000
2006 750,000
2005 500,000
If 2005 is the base year, what is the percentage increase in sales from 2005 to 2007?
a. 100%
b. 180%
c. 80%
d. 55.5%