common-size comparative statement

简明释义

同型比较报表

英英释义

例句

1.The analyst prepared a common-size comparative statement to evaluate the company's financial performance over the past three years.

分析师准备了一份共同比较报表以评估公司过去三年的财务表现。

2.By using a common-size comparative statement, we can easily see how each expense category affects the overall profitability.

通过使用共同比较报表，我们可以轻松看到每个费用类别如何影响整体盈利能力。

3.A common-size comparative statement can help identify areas where costs can be reduced.

一份共同比较报表可以帮助识别可以降低成本的领域。

4.Investors often rely on a common-size comparative statement to compare different companies within the same industry.

投资者通常依赖于共同比较报表来比较同一行业内的不同公司。

5.The finance team created a common-size comparative statement to highlight trends in revenue and expenses.

财务团队创建了一份共同比较报表以突出收入和支出的趋势。

作文

In the world of finance and accounting, understanding a company's financial health is crucial for investors, analysts, and managers alike. One effective tool that aids in this analysis is the common-size comparative statement. This financial statement allows stakeholders to compare financial data across different periods or with other companies by expressing each item as a percentage of a base figure, typically total revenue or total assets. This method simplifies the comparison process and highlights trends, making it easier to identify areas of strength and weakness within a company.A common-size comparative statement is particularly useful when analyzing income statements and balance sheets. For instance, in an income statement, each line item can be expressed as a percentage of total revenue. This means that if a company's total revenue is $1,000,000 and its cost of goods sold (COGS) is $400,000, the COGS would be represented as 40% of total revenue. By converting these figures into percentages, it becomes easier to see how much of the revenue is consumed by expenses, and how that changes over time or in comparison with other companies in the same industry.Moreover, the use of common-size comparative statements facilitates benchmarking against industry standards. Investors can quickly gauge whether a company is performing better or worse than its competitors. For example, if Company A has a gross margin of 60% while Company B has a gross margin of 50%, it indicates that Company A is more efficient at converting sales into profit. Such insights are invaluable for making informed investment decisions.Another advantage of using common-size comparative statements is their ability to normalize data. Companies of different sizes can be compared on a level playing field. For example, a small startup may have total revenues of $100,000, while a large corporation may report revenues of $10,000,000. By using common-size percentages, analysts can evaluate performance metrics without the distortion of absolute dollar amounts. This is particularly important in industries where scale can significantly impact profitability.However, it is essential to note that while common-size comparative statements provide valuable insights, they should not be used in isolation. Analysts must consider other financial metrics and qualitative factors to get a complete picture of a company's performance. For instance, a company with a high percentage of operating expenses relative to revenue might still be facing challenges that are not immediately apparent from the common-size analysis alone.In conclusion, the common-size comparative statement is a powerful analytical tool that enhances the understanding of a company's financial position. By converting financial figures into percentages, it allows for straightforward comparisons across time and between companies, facilitating better decision-making for investors and stakeholders. Despite its limitations, when used alongside other financial analyses, it provides a comprehensive view of a company's operational efficiency and overall health. As such, mastering the interpretation of common-size comparative statements is essential for anyone involved in financial analysis or investment management.

在金融和会计领域，理解公司的财务健康状况对投资者、分析师和管理者至关重要。一种有效的工具是共通大小比较报表。这种财务报表允许利益相关者通过将每个项目表示为基数数字的百分比（通常是总收入或总资产）来比较不同期间或其他公司的财务数据。这种方法简化了比较过程并突显趋势，使识别公司内的优势和劣势变得更容易。共通大小比较报表在分析损益表和资产负债表时尤其有用。例如，在损益表中，每个行项目可以表示为总收入的百分比。这意味着，如果一家公司的总收入为1,000,000美元，而其销售成本（COGS）为400,000美元，则COGS将被表示为总收入的40%。通过将这些数字转换为百分比，可以更容易地看到收入中有多少被费用消耗，以及这在时间或与同一行业其他公司的比较中如何变化。此外，使用共通大小比较报表还有助于与行业标准进行基准比较。投资者可以迅速判断一家公司是否表现优于或低于其竞争对手。例如，如果公司A的毛利率为60%，而公司B的毛利率为50%，这表明公司A在将销售转化为利润方面更有效。这些见解对于做出明智的投资决策至关重要。使用共通大小比较报表的另一个优点是它们能够规范数据。不同规模的公司可以在同一水平上进行比较。例如，一家小型初创公司的总收入可能为100,000美元，而一家大型公司的总收入可能为10,000,000美元。通过使用共通大小的百分比，分析师可以在没有绝对金额扭曲的情况下评估绩效指标。这在规模可能显著影响盈利能力的行业中特别重要。然而，必须注意的是，虽然共通大小比较报表提供了有价值的见解，但不应单独使用。分析师必须考虑其他财务指标和定性因素，以全面了解公司的表现。例如，尽管一家公司的运营费用相对于收入的百分比很高，但它可能仍面临一些不易从共通大小分析中立即看出的挑战。总之，共通大小比较报表是一种强大的分析工具，可以增强对公司财务状况的理解。通过将财务数字转换为百分比，它允许跨时间和公司之间进行简单的比较，从而促进投资者和利益相关者做出更好的决策。尽管存在局限性，但当与其他财务分析结合使用时，它提供了公司运营效率和整体健康状况的全面视图。因此，掌握共通大小比较报表的解读对于任何参与财务分析或投资管理的人来说都是必不可少的。