Examlex
Who is best known for studying the phenomenon of insight in animals?
Accounts Receivable Turnover
A financial ratio that measures how effectively a company is collecting on its credit sales by dividing net credit sales by average accounts receivable.
Horizontal Analysis
A side-by-side comparison of two or more years’ financial statements.
Vertical Analysis
A method of financial statement analysis in which each entry for each of the three major categories of accounts (or financial statements) is represented as a proportion of the total account.
Common-Size Financial Statement
A financial analysis tool that presents all line items as a percentage of a common base figure, making it easier to compare financial statements of different-sized companies.
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