1) Vertical analysis is also referred to as

	a.	time series analysis
	b.	common size analysis
	c.	trend analysis
	d.	financial analysis

2) The dividend yield

	a.	measures the current return on the common stock
	b.	equals dividends per share divided by stock price
	c.	shows market strength, which measures the strength of the owners
	d.	all are true

3) Which of the following would be considered an improper recognition?

	a.	not recording a liability
	b.	classifying a current asset as long-term to make then financial ratios higher
	c.	classifying receipt for an annual magazine subscription as income when the cash is received
	d.	all are correct