Examlex
Information processing guided by higher-level mental processes is called
Common Size Analysis
A financial analysis technique that expresses each line item on a financial statement as a percentage of a base figure to allow for comparison.
Financial Statement
A written record detailing the financial activities and condition of a business, including balance sheet, income statement, and cash flow statement.
Base Amount
A reference value or level in financial calculations, often serving as a benchmark for comparing financial performance or changes.
Horizontal Analysis
A technique for evaluating a series of financial statement data over a period of time, to determine the increase (decrease) that has taken place, expressed as either an amount or a percentage.
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