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zYLy@沅芷湘兰 · 2020年02月10日

问一道题:NO.PZ2017102901000011

问题如下:

Which of the following sources of information used by analysts is found outside a company’s annual report?

选项:

A.

Auditor’s report

B.

Peer company analysis

C.

Management’s discussion and analysis

解释:

B is correct.

When performing financial statement analysis, analysts should review all company sources of information as well as information from external sources regarding the economy, the industry, the company, and peer (comparable) companies.

老师好,问题1:关于讲义的other relevant information 这个是不是也都包括在年报中?问题2:如果包括,那么外部资源信息的分析是不是也应该包括在年报中?

1 个答案

Olive_品职助教 · 2020年02月10日

嗨,爱思考的PZer你好:


other relevant information 并不都是在年报中可以找到的信息,比如footnotes和MD&A是财报中有的,但是最后几项比如Corporate reports and press releases和Information from external sources,这些都是分析师从外部一切可得途径找到的有关信息。


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虽然现在很辛苦,但努力过的感觉真的很好,加油!


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