请问何谓“纵向分析”和“横向分析”？

纵向分析一般是指在不同的时间（比如3年或者5年）里这个企业某个（或某些）指标变动的情况及原因

横向分析一般是指在同一个时期内（比如2009年），不同的企业（一般这些企业是属于同一个行业的）的有关指标变动的情况及原因

你看这一段英文:

Vertical analysis reports each amount on a financial statement as a percentage of another item. For example, the vertical analysis of the balance sheet means every amount on the balance sheet is restated to be a percentage of total assets. If inventory is $100,000 and total assets are $400,000 then inventory is presented as 25 ($100,000 divided by $400,000). If cash is $8,000 then it will be presented as 2 ($8,000 divided by $400,000). The total of the assets will now add up to 100. If the accounts payable are $88,000 they will be presented as 22 ($88,000 divided by $400,000). If owner’s equity is $240,000 it will be presented as 60 ($240,000 divided by $400,000). The restated amounts from the vertical analysis of the balance sheet will be presented as a common-size balance sheet. A common-size balance sheet allows you to compare your company’s balance sheet to another company’s balance sheet or to the average for its industry.

人家把纵向分析定义成了财务报表的各个项目占总金额的百分比！

比如：存货是10万，总资产是40万，那么存货占总资产的比率是25%

再看：

Horizontal analysis looks at amounts on the financial statements over the past years. For example, the amount of cash reported on the balance sheet at December 31 of 2006, 2005, 2004, 2003, and 2002 will be expressed as a percentage of the December 31, 2002 amount. Instead of dollar amounts you might see 134, 125, 110, 103, and 100. This shows that the amount of cash at the end of 2006 is 134% of the amount it was at the end of 2002. The same analysis will be done for each item on the balance sheet and for each item on the income statement. This allows you to see how each item has changed in relationship to the changes in other items. Horizontal analysis is also referred to as trend analysis.

人家说的横向分析则是同一个财务报表的项目在不同年份的变动情况（这个和我说的横向分析是一致的）

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