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Horizontal analysis can describe the differences between different analysis subjects. Which of the following indicators belong to horizontal analysis?
A. Comparison of sales volumes of various types of water bottles in the past year.
B. Comparison of sales revenue between registered users and non-registered users during the 6.18 promotion.
C. Comparison of monthly sales volumes of Fuji apples in the past year.
D. Comparison of the average scores for Chinese, English, and Mathematics in the current semester.
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Vertical analysis refers to the changing patterns of indicators over a specific time period, whereas horizontal analysis focuses on the differences in indicator values across specified dimensions. Therefore, option C is a vertical analysis, while the other options are all examples of horizontal analysis.

正确答案是:A: Comparison of sales volumes of various types of water bottles in the past year. D: Comparison of the average scores for Chinese, English, and Mathematics in the current semester.

### 专业分析:

**横向分析**(Horizontal Analysis)是指在同一时点上对不同项目或不同类别进行比较,从而了解各项目之间的差异或变化情况。以下是对各选项的分析:

- **A: Comparison of sales volumes of various types of water bottles in the past year.**
- 这是对不同类型水瓶在过去一年内销售量的比较,属于在同一时间段内对不同项目的比较,符合横向分析的定义。

- **B: Comparison of sales revenue between registered users and non-registered users during the 6.18 promotion.**
- 这是对注册用户和非注册用户在6.18促销期间销售收入的比较,虽然涉及不同用户群体,但时间点是固定的一个促销期,因此可以视为横向分析。

- **C: Comparison of monthly sales volumes of Fuji apples in the past year.**
- 这是对富士苹果在过去一年内每个月销售量的比较,属于纵向分析(Vertical Analysis),因为它涉及同一项目在不同时间点的比较。

- **D: Comparison of the average scores for Chinese, English, and Mathematics in the current semester.**
- 这是对本学期内不同学科平均成绩的比较,属于在同一时间段内对不同项目的比较,符合横向分析的定义。

因此,选项A和D是典型的横向分析。