NO.PZ2016012101000001
问题如下：
Providing information about the performance and financial position of companies so that users can make economic decisions best describes the role of:
选项：
A.auditing.
B.financial reporting.
C.financial statement analysis.
解释：
B is correct.
This is the role of financial reporting. The role of financial statement analysis is to evaluate the financial reports.
解析：考点是financial reporting角色和financial statement analysis的辨析。
financial reporting的关键词“provide information”，为会计信息使用者提供企业经营状况、财务状况等有用的信息便于大范围users做出经济决策。
financial statement analysis关键词“use financial report”，“analysis，”是通过使用和分析财报，并与其他信息结合，评估公司过去、现在和潜在的业绩和财务状况，做出投资，信贷等其他经济决策。
Why ?Is it a trem that making decision lead our select to the term of analysis
