NO.PZ2023020602000022
问题如下：
Which of the following is not a constraint on the financial statements according to the Conceptual Framework?选项：
A.Understandability. B.Benefit versus cost. C.Balancing of qualitative characteristics.解释：
Understandability is an enhancing qualitative characteristic of financial information—not a constraint.问以下哪些不是限制财务报表的：C是平衡定性特征，这与限制财务报表有什么关系吗？
