Значение слова "COMMON SIZE BALANCE SHEET" найдено в 2 источниках
COMMON SIZE BALANCE SHEET
найдено в "Investment dictionary"
Common Size Balance Sheet: translation
A company balance sheet that displays all items as percentages of a common base figure. This type of financial statement can be used to allow for easy analysis between companies or between time periods of a company.
The image above illustrates the difference between a regular balance sheet and a common size balance sheet. In the normal balance sheet, account values are expressed in dollar terms, while in the common size one, each value is listed as a percentage of total assets. This is also done for liabilities, where each liability account is a percentage of total liabilities.
найдено в "Англо-русском экономическом словаре"
тж. common-size balance sheet учет, фин. процентный [относительный\] баланс*, баланс в процентах* (баланс, в котором все статьи выражены в процентах от валюты баланса или иного итогового показателя)
See:
balance sheet total, common-size analysis