问题如下：
Which of the following will not be founded in financial statement notes?
选项：
A.discussion of trends in sales and expense
B.accounting methods, assumption and estimates
C.related-party transactions
解释：
A is correct. The discussion of trends in sales and expense will be founded in management’s discussion and analysis.
老师 A属于MD&A里面 那也是属于footnotes里的啊？
