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Horizontal Analysis definitions

1 학생이 이 점이 도움이 되었다고 느꼈습니다
컨트롤 버튼이 '내비게이션' 모드로 변경되었습니다.
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  • Horizontal Analysis
    Evaluation of percentage changes in financial statement accounts over time to identify trends and assess performance.
  • Percentage Change
    Result of comparing the difference between two periods' amounts, divided by the earlier period's amount, expressed as a percent.
  • Account Balance
    Monetary value recorded in a specific financial statement account at a given point in time.
  • Base Period
    Earlier year or period used as a reference point for calculating changes in financial data.
  • Current Year Amount
    Figure representing the most recent period's value for a specific financial statement item.
  • Previous Year Amount
    Value of a financial statement item from the period immediately before the current one.
  • Dollar Amount of Change
    Numerical difference between the current and previous period's account balances.
  • Net Sales
    Total revenue from sales after deducting returns, allowances, and discounts.
  • Cost of Goods Sold
    Direct expenses associated with producing or purchasing goods sold during a period.
  • Gross Profit
    Difference between net sales and cost of goods sold, indicating profitability before other expenses.
  • Multi Step Income Statement
    Financial report format that separates operating and non-operating activities, highlighting subtotals like gross profit.
  • Trend
    Pattern or direction of changes in financial data over multiple periods, often revealed through analysis.
  • Investor
    Individual or entity using financial analysis to assess company performance and make funding decisions.
  • Creditor
    Party evaluating financial statements to determine a company's ability to repay borrowed funds.