针对考试202302一级里的权益，貌似没有看到讲义里有讲PEER GROUP的，是不是删减了啊？

问题如下：

Which of the following statements about peer groups is most accurate?

选项：

Constructing a peer group for a company follows a standardized process.

Commercial industry classification systems often provide a starting point for constructing a peer group.

A peer group is generally composed of all the companies in the most narrowlydefined category used by the commercial industry classification system.

解释：

B is correct.

Constructing a peer group is a subjective process, and a logical starting point is to begin with a commercially available classification system. This system will identify a group of companies that may have properties comparable to the business activity of interest.

考点：Classification of Industry

题干问关于可比公司的说法正确的是：

A组建可比公司可以follow一个标准化流程，错。可比公司的选择是非常主观，没有标准化流程可以follow

B组建可比公司可以以一般商业分类标准为起始点，这个是对的。

C错。可比公司的选择非常主观，不需要包括一般商业分类标准里给出的所有公司。