共同比报表
- 网络common-size statement
共同比报表-
这种报表被称为共同比报表。
Such a statement is called a common-size statement .
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共同比报表是一种分析性报表，它能简单明了地告诉分析者公司的资产结构、财务结构和盈利结构。
The common-size statements are analytical statements , they can simply and clearly tell analysts the assets structure , financial structure and profit structure .
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如果有必要，分析者也可以将一系列期间的共同比报表进行比较，即编制比较共同比报表，这种报表能够反映每个项目或者总体结构的发展趋势。
If necessary , analysts can prepare common-size statements for a series of periods , which are called comparative common-size statements , to reflect the trends of each item or overall structure .