The measurement of key relations among financial statement items is known as:

A) Financial reporting.
B) Horizontal analysis.
C) Investment analysis.
D) Ratio analysis.
E) Risk analysis.

Ratio analysis involves calculating and interpreting key relationships between financial statement items, such as liquidity, profitability, and solvency ratios. Financial reporting refers to the process of preparing and presenting financial statements, while horizontal analysis involves comparing financial statement items over time. Investment and risk analysis may involve the use of ratio analysis, but do not fully encompass the concept.