30、Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted.
To gain insight into what portion of the company's assets is liquid, an analyst would most likely use:

A. the cash ratio.

B. the current ratio.

C. comparative balance sheets.

D. common-size balance sheets.

[此贴子已经被作者于2008-11-7 16:10:16编辑过]

Correct answer = D

"Financial Analysis Techniques," Thomas R. Robinson, Hennie van Greuning, Elaine Henry, and Michael A. Broihahn
2008 Modular Level I, Vol. 3, pp. 574-577
Study Session 10-41-a
evaluate and compare companies using ratio analysis, common-size financial statements, and charts in financial analysis
A common-size balance sheet expresses all balance sheet accounts as a percentage of total assets. 

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