Lily · 2020年10月12日
问题如下：
Which of the following is not the objective of financial statements?
选项：
A. To provide information about financial position
B. To provide information about management structures
C. To provide information about financial performance
解释：
B is correct. The objective of financial statements is to provide information about financial position, financial performance and changes in financial position of an entity, so the users can make economic deicisions.
请问知识点出处是在哪里呢
Olive_品职助教 · 2020年10月13日
嗨，努力学习的PZer你好：
Objective of Financial Reporting：基础班讲义35页
the objective of financial reporting is to provide financial information that is useful to users in making decisions about providing resources to the reporting entity,
财务报告的目的是提供有用的信息给报表使用者，帮助报表使用者做出经济决策。
财务报表可以提供关于financial position（资产负债表）和financial performance（损益表）的信息。提供不了management structure的信息。
-------------------------------努力的时光都是限量版，加油！
NO.PZ2018062004000001 To provi information about management structures To provi information about financiperforman B is correct. The objective of financistatements is to provi information about financiposition, financiperformananchanges in financiposition of entity, so the users cmake economic icisions. 但是还是想问一下，A和C也适用于financireporting 吧
NO.PZ2018062004000001 To provi information about management structures To provi information about financiperforman B is correct. The objective of financistatements is to provi information about financiposition, financiperformananchanges in financiposition of entity, so the users cmake economic icisions.Financistatement 和 financireporting 是一样的吗？
B是啥意思呢？
