请详解ac

问题如下：

Which of the following information about a company would most likely depend on an industry analysis? The company’s:

选项：

A.

treatment of long-lived assets on its financial statements.

B.

competitive environment.

C.

trends in corporate expenses.

解释：

B is correct.

Determination of a company’s competitive environment depends on understanding its industry.

考点：Classification of Industry

industry analysis主要包括行业内竞争格局，行业上下游的情况等的分析。

而dividend policy / trends in corporate expenses都属于公司层面的分析。