Examlex
When constructing codes for a questionnaire, the coding categories should be interdependent, to ensure that all possible responses are recorded.
Horizontal Analyses
Analysis technique for financial statements that evaluates changes in financial information over multiple reporting periods using percentage or absolute comparisons to find growth or decline trends.
Financial Statements
Reports that summarize the financial performance and position of a business, including the balance sheet, income statement, and cash flow statement.
Current Ratio
A measure used to evaluate a company’s liquidity and short-term debt-paying ability; computed by dividing current assets by current liabilities.
Vertical Analysis
A financial statement analysis method where each entry for each category is listed as a percentage of a base figure within the statement.
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