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Olivia.W🌸 · 2023年10月11日

NO.PZ2023081403000110

问题如下:

Q. Which attribute of financial reports would most likely be evaluated as optimal in the financial reporting spectrum?

选项:

A.Conservative accounting choices

B.Sustainable and adequate returns

C.Emphasized pro forma earnings measures

解释:

B is correct. At the top of the quality spectrum of financial reports are reports that conform to GAAP, are decision useful, and have earnings that are sustainable and offer adequate returns. In other words, these reports have both high financial reporting quality and high earnings quality.

选项c什么意思?

选项b怎么就包含了good qualify financial repoet?它不是说return么?只跟earnings有关

1 个答案

lynn_品职助教 · 2023年10月12日

嗨,努力学习的PZer你好:


选项b怎么就包含了good qualify financial repoet?它不是说return么?只跟earnings有关


这道题的考点是quality spectrum of financial reports:


因此选项B,Sustainable and adequate returns,属于第一项,财报质量和收益质量都是高的。


C选项中pro Forma相当是一种盈利预测,就是分析师预测公司未来的财务报表将会变成什么样子,预测包含了太多的假设,每一个分析师都会有不同的见解,不在上图中,不选。

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