Accounting Ratio
Accounting Ratio is a financial-analysis metric used to compare statement line items, performance, or financial position.
Financial-statement analysis terms for common-size statements, vertical analysis, horizontal presentation, trend analysis, and analytical baselines.
Common-Size, Trend, and Statement Analysis is the financial-statement landing page for common-size statements, vertical analysis, horizontal presentation, trend analysis, accounting ratios, and analytical baselines. It keeps related terms in one branch so readers can move from a broad statement question to the article that owns the evidence.
Use this page when statement scaling or trend comparison changes how users compare periods and companies. Use the parent Ratios, Analysis, and Common-Size Statements page when you need the broader reporting map. For an individual decision, confirm the statement line, disclosure note, reporting period, measurement basis, and calculation before relying on the term.
Use the table below to move from this landing page into the term page that best matches the statement evidence.
| Term | Use it for |
|---|---|
| Accounting Ratio | Accounting Ratio is a ratio or analytical measure used to compare statement line items, performance, liquidity, leverage, or efficiency. |
| Baseline in Financial Statement Analysis | Baseline in Financial Statement Analysis is a statement-analysis presentation term used to place the narrower article in the right statement, period, and disclosure context. |
| Common Size Statement | Common Size Statement is a statement-analysis presentation term used to place the narrower article in the right statement, period, and disclosure context. |
| Horizontal Form | Horizontal Form is a statement-analysis presentation term used to place the narrower article in the right statement, period, and disclosure context. |
| Trend Analysis | Trend Analysis is a statement-analysis presentation term used to place the narrower article in the right statement, period, and disclosure context. |
| Vertical Analysis | Vertical Analysis is a statement-analysis presentation term used to place the narrower article in the right statement, period, and disclosure context. |
A cost line can fall as a percentage of revenue while still rising in dollars if sales grow faster than expenses.
Common-Size & Trend content is educational and does not provide personalized investment, tax, legal, accounting, audit, valuation, or securities advice.
Choose a subsection first. Deeper term pages live inside each subsection, which keeps large topic hubs readable.
Accounting Ratio is a financial-analysis metric used to compare statement line items, performance, or financial position.
Baseline in Financial Statement Analysis is a financial-analysis metric used to compare statement line items, performance, or financial position.
Common Size Statement is a financial-analysis metric used to compare statement line items, performance, or financial position.
The Horizontal Form is a method of presenting financial statements where debits and credits are displayed on opposite sides of the statement.
Trend Analysis involves the analysis of the performance of a company or industry over a period using accounting ratios.
Vertical Analysis is a financial-analysis metric used to compare statement line items, performance, or financial position.