| A) | A statement in which each amount is expressed as a percent of a base amount. In the balance sheet, the amount of total assets is usually selected as the base amount and is expressed as 100%. In the income statement, revenue is usually selected as the base amount.
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| B) | A company's long-run financial viability and its ability to cover long-term obligations.
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| C) | Statements published periodically for use by a wide variety of interested parties; include the income statement, balance sheet, statement of retained earnings, cash flow statement, and notes related to the statements.
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| D) | Current assets minus current liabilities. Also known as net working capital.
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| E) | A company's ability to generate an adequate return on invested capital.
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| F) | A tool to evaluate changes in financial statement data across time.
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| G) | A financial statement with data for two or more successive accounting periods placed in side-by-side columns, often with changes shown in dollar amounts and percentages.
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| H) | The relation between sales and cost of goods sold.
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| I) | The process of communicating information that is relevant to investors, creditors, and others in making investment, credit, and other decisions.
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| J) | The application of analytical tools to general purpose financial statements and related data for making business decisions.
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| K) | A company's productivity in using its assets; usually measured relative to how much revenue is generated for a certain level of assets.
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| L) | Determination of key relations among financial statement items.
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| M) | The portion of total assets provided by equity, calculated as equity divided by total assets.
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| N) | A company's source of financing: shares and/or debt.
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| O) | The availability of resources to meet short-term cash requirements.
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| P) | The analysis of each financial statement item or group of items in terms of a specific base amount; the base amount is commonly defined as 100% and is usually revenue on the income statement and total assets on the balance sheet. Also called common-size analysis.
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