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momo · 2023年08月26日

fsa

NO.PZ2023081403000004

问题如下:

Q. The primary 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 their past, current, and potential performance and financial position for the purpose of making investment, credit, and other economic decisions.

c为什么不对。。。。。

1 个答案

lynn_品职助教 · 2023年08月26日

嗨,从没放弃的小努力你好:


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。

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