Relationships determined from a firm's financial information and used for comparison purposes are known as:

1.	Activities of a firm which require the spending of cash are known as:    A.  sources of cash. B.  uses of cash. C.  cash collections. D.  cash receipts. E.  cash on hand.

2.	The sources and uses of cash over a stated period of time are reflected on the:    A.  income statement. B.  balance sheet. C.  tax reconciliation statement. D.  statement of cash flows. E.  statement of operating position.

3.	A common-size income statement is an accounting statement that expresses all of a firm's expenses as percentage of:    A.  total assets. B.  total equity. C.  net income. D.  taxable income. E.  sales.

4.	Which one of the following standardizes items on the income statement and balance sheet relative to their values as of a chosen point in time?    A.  statement of standardization B.  statement of cash flows C.  common-base year statement D.  common-size statement E.  base reconciliation statement

5.	Relationships determined from a firm's financial information and used for comparison purposes are known as:    A.  financial ratios. B.  identities. C.  dimensional analysis. D.  scenario analysis. E.  solvency analysis.