common-size analysis

简明释义

同型分析

英英释义

例句

1.During the financial review, the team utilized common-size analysis 共同大小分析 to highlight trends over multiple years.

在财务审查期间，团队利用共同大小分析来突出多个年度的趋势。

2.By using common-size analysis 共同大小分析, investors can easily assess the profitability of a company relative to its peers.

通过使用共同大小分析，投资者可以轻松评估一家公司的盈利能力与同行的相对关系。

3.The common-size analysis 共同大小分析 revealed that the company's operating expenses were higher than the industry average.

该共同大小分析显示公司的运营费用高于行业平均水平。

4.A common-size analysis 共同大小分析 can help in understanding how much each category contributes to total revenue.

一个共同大小分析可以帮助理解每个类别对总收入的贡献程度。

5.The accountant performed a common-size analysis 共同大小分析 to compare the financial statements of two different companies.

会计师进行了一个共同大小分析来比较两家不同公司的财务报表。

作文

In the world of finance and accounting, various tools and techniques are employed to analyze a company's financial performance. One such tool is common-size analysis, which provides a unique perspective on financial statements by expressing each line item as a percentage of a base figure. This method is particularly useful for comparing companies of different sizes or for analyzing trends over time within the same company. By using common-size analysis (共同比分析), investors and analysts can gain insights that might not be immediately apparent from raw financial data.The primary advantage of common-size analysis lies in its ability to standardize financial information. For instance, when looking at the income statement, each expense can be expressed as a percentage of total revenue. This allows stakeholders to see how much of every dollar earned is being spent on various expenses, such as cost of goods sold, operating expenses, and taxes. Similarly, on the balance sheet, assets, liabilities, and equity can be expressed as a percentage of total assets. This standardization makes it easier to compare financial health across different companies or industries.For example, consider two companies in the same industry but with vastly different revenue figures. Company A might generate $10 million in revenue while Company B generates $100 million. If we only look at their absolute numbers, it may seem like Company B is performing significantly better. However, if we apply common-size analysis (共同比分析), we might find that Company A spends a smaller percentage of its revenue on operating costs compared to Company B. This could indicate that Company A is more efficient, even though its total revenue is lower.Another important application of common-size analysis is in trend analysis. By applying this technique over several periods, analysts can observe how a company's financial structure evolves over time. For instance, if a company’s cost of goods sold as a percentage of revenue is steadily increasing, it might signal rising production costs or inefficiencies that need to be addressed. Conversely, if operating expenses are decreasing as a percentage of revenue, it could indicate improved operational efficiency.Furthermore, common-size analysis can also help identify potential red flags in a company's financial statements. For instance, if a company shows an unusually high percentage of debt relative to its total assets, it may indicate that the company is over-leveraged and could face financial difficulties in the future. By keeping an eye on these percentages, investors can make more informed decisions about where to allocate their resources.In conclusion, common-size analysis (共同比分析) is a powerful analytical tool that helps investors, analysts, and management understand the financial performance of a company in a more meaningful way. By converting financial data into percentages, it provides a clearer picture of how a company allocates its resources and how it compares to its peers. Whether for comparative purposes or trend analysis, common-size analysis is an essential technique in the toolkit of anyone involved in financial analysis.