Various techniques are used in the analysis of financial data to emphasize the comparative and relative importance of the data presented and to evaluate the position of the firm. Which of the following is not one of the techniques used in analysis?

a. Ratio analysis
b. Common-size analysis
c. Theory consistency
d. Examination of relative size among firms
e. Review of descriptive material


C

Business

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Indicate whether the statement is true or false

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Revenues from marketable securities and investments in securities, interest expense on borrowings, and gains and losses from peripheral activities appear as _____. The firm expects these sources of earnings to continue

a. income from continuing operations b. income, gains, and losses from discontinued operations c. extraordinary gains and losses d. retained earnings e. paid-in-capital

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The general guide to ethical decision-making that states “do unto others as you would have them do unto you” is called the ______.

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