释义 |
Common Size Balance Sheet Common Size Balance SheetA balance sheet in which the items are expressed as percentages of total assets or total liabilities instead of as dollar amounts. For example, a common-size statement may express all cash as 10% of total assets, fixed assets as 25%, and so forth. A common-size statement is most useful when one attempts to compare a company to similar companies of different size or when one is comparing year-to-year variations in capital structure in the same company. |