Vertical analysis shows the relationship of each item in a financial statement to its total assets on the balance sheet and net sales on the income statement.
纵向分析揭示了财务报表各项与整体的关系。这里的整体指资产负债表的总资产和损益表的净销售收入。
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A balance sheet item which equals the sum of all money owed by a pany and due within one year. Also called payables or current liabilities.