A Comparison of the Amounts for the Same Item in Financial

question 100

Multiple Choice

A comparison of the amounts for the same item in financial statements of two or more periods is called

• A) vertical analysis.
• B) competitive analysis.
• C) earnings per share.
• D) horizontal analysis.

---

Definitions:

Flood Embankments

Structures built near rivers or coastlines to prevent or reduce the risk of flooding in adjacent land areas; typically earth or concrete barriers.

Social Overhead Capital

Public capital investments in infrastructure like roads, schools, and hospitals, which are necessary for economic activity but not directly profitable.

Human Capital

Refers to the skills, knowledge, and experience possessed by an individual or population, viewed in terms of their value or cost to an organization or country.

Financial Capital

Economic resources measured in terms of money used by entrepreneurs and businesses to buy what they need to make their products or provide their services.