Analysts define the total figure as the base, and set it equal to 100 percent, in the balance sheet that is the total assets or the total liabilities,then compute the percentage of each item of that figure.

• 分析者把总额作为基础,将其确定为100%25,这个基础在资产负债表中是指资产总额或负债。在确定了基础后,再计算表中各个项目占总额的百分比。