NO.PZ2017102901000002
问题如下：
The role of financial statement analysis is best described as:
选项：
A.providing information useful for making investment decisions.
B.evaluating a company for the purpose of making economic decisions.
C.using financial reports prepared by analysts to make economic decisions.
解释：
B is correct.
The primary role of financial statement analysis is to use financial reports prepared by companies to evaluate the past, current, and potential performance and financial position of a company for the purpose of making investment, credit, and other economic decisions.
要区分The role of financial statements 和The role of financial statement analysis。前者是“provide information about a company’s performance, financial position, and changes in financial position that is useful to a wide range of users in making economic decisions. ”关键词是“provide information”
本题问的是后者，即财务报表“分析”，其作用是“使用财务信息”来进行“评估”。
选项A是The role of financial statements。排除。
选项C错在“ prepared by analysts”，财务报表分析使用的财报是issued by companies，而不是 by analysts。
请问A和B怎么区分呢
