Examlex
Subordinate points are the major points that grow out of the thesis statement.
Horizontal Analysis
A financial analysis technique that examines the changes in the amounts of specific financial statement items over a period of time.
Base Year Figure
A reference point in time used for comparison in financial and economic analysis to track changes and trends.
Common-sized Income Statement
An income statement in which each line item is expressed as a percentage of sales revenue, facilitating comparison across periods and companies.
Common-sized Balance Sheet
A financial statement in which each line item is expressed as a percentage of total assets, facilitating comparison across firms and time periods.
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