Horizontal analysis is also known as

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The question asks: 'Horizontal analysis is also known as'. However, the provided data does not include the list of answer options to evaluate.
Horizontal analysis refers to examining financial statement data over multiple periods to identify trends and patterns. This involves comparing line items across time to assess growth, stability, or decline.
A common synonym for horizontal analysis is trend analysis, because both approaches focus on the movement of financial data over time rather than a single period snapshot.
Without the available options, I cannot critique each alternative, but I can explain the core concept: horizontal analysis = looking at changes across periods, and trend analysis is the typical name used for this method.
If options were present, you would expect choices like (a) trend analysis, (b) ratio analysis, (c) vertical analysis, or (d) cash flow analysis. In that case, the correct choice would align with the comparison of data across multiple periods, which corresponds to trend/horizontal analysis, while the others focus on different methods: ratio analysis compares items within a single period, vertical analysis expresses items as a percentage of a base in one period, and cash flow analysis examines cash movements rather than overall period-to-period changes.
In summary, horizontal analysis is synonymous with trend analysis because both examine how financial statement items evolve across successive periods, highlighting increases or decreases over time.

Horizontal analysis is also known as单项选择题

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