A balance sheet is called different name
(i) Balance sheet (or) General balance sheet.
(ii) Statement of financial position (or) conclusion
(iii) Statement of assets and liabilities
(iv) Statement of resources and liabilities
(v) Statement of assets, liabilities and owners funds etc.

(i) Recorded facts   
(ii)  Accounting conventions  
(iii)  Postulates 
(iv)  Personal judgements   

Analysis and interpretation are closed related. Interpretation is not possible without analysis and without interpretation analysis has no value. Hence the term analysis is widely used to refer both analysis and interpretation.

(i) Methodical classification of the data given in the financial statement
(ii) Explaining the meaning and significance of the relationship between various financial factors.
(iii) Comparison of these relationships

According to American Institute of Certified Public Accounts. "It reflects a combination of recorded facts, accounting pdnciples and personal judgements".

Yes, common size statement is also known as 100 % statement. Since in this statement, all items are expressed as percentage of the base item i.e. revenue from operations in case of common size statement of profit and loss or total assets in case of common size balance sheet.

There is no conflict between both the analysis because both serve different purposes. Horizontal analysis is used for intra-firm comparison and vertical analysis is used for inter-firm comparison. In real practice, both the analysis are complementary in nature.

Yes, financial statement analysis is a post-mortem of the business transactions as it assesses the operational ability, profitability and financial soundness of the business.

Financial statement analysis is comparison of the various items in the financial statements by establishing and evaluating relationship among them. So that, it gives a better understanding of the performance and financial status of the business concern.

Funds flow analysis is concerned with preparation of funds flow statement which shows the inflow and outflow of funds in a given period of time. Funds flow analysis is useful in judging the credit worthiness, financial planning and preparation of budgets.

Trend refers to the tendency of movement. Trend analysis refers to the study of movement of figures over a period. The trend may be increasing trend or decreasing trend or irregular

(i) Intra-firm comparison is comparison within the organisation among different departments, division etc
(ii) Inter-firm comparison is comparison of one firm with other firm or firms in the industry.