NO.PZ2023040301000186
问题如下:
Forecast objects should be:
选项:
A.Based on independent third-party reports
Based on individual discrete items, not aggregations
Disclosed regularly or based on
items that are disclosed regularly
解释:
C is correct.
Forecast objects should either be disclosed regularly or be directly calculable
using what is disclosed regularly. Information that is not disclosed regularly
(such as a third-party consultancy’s report) is suitable to inform forecasts
but can be problematic for direct use, because forecasts cannot be confirmed in
a timely manner. While it may be intuitive to forecast individual discrete
items, such as sales and gross margin by individual product line, if gross
margin is disclosed only on a consolidated basis, it will be difficult for
analysts to verify their product-line gross margin estimates
这一题的题目没读懂啊