小可爱和大灰狼 · 2020年11月28日
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，公司年报里包含的关于peer company的是什么内容？
Olive_品职助教 · 2020年11月29日
嗨，从没放弃的小努力你好：
这道题问的是，下列哪些信息是不包含在公司年报中的，分析师需要用，然后要去年报以外的渠道去寻找的。
B选项 peer company analysis是指找可比公司的相关信息来比较。
这是分析师常用的分析方法，横向比较，但是可比公司的信息只能分析师自己去找，不能在这个目标公司的年报里找到。
-------------------------------加油吧，让我们一起遇见更好的自己！
小可爱和大灰狼 · 2020年11月29日
那在年报里面关于peer company的内容是什么呢？我记得在MD&A还是哪里有个关于竞争公司的内容，想不起来具体是什么了
NO.PZ2017102901000011问题如下Whiof the following sources of information useanalysts is founoutsi a company’s annureport?A.Autor’s reportB.Peer company analysisC.Management’s scussion ananalysisB is correct. When performing financistatement analysis, analysts shoulreview all company sources of information well information from externsources regarng the economy, the instry, the company, anpeer (comparable) companies.审计报告是包含在财报中吗？
NO.PZ2017102901000011问题如下Whiof the following sources of information useanalysts is founoutsi a company’s annureport?A.Autor’s reportB.Peer company analysisC.Management’s scussion ananalysisB is correct. When performing financistatement analysis, analysts shoulreview all company sources of information well information from externsources regarng the economy, the instry, the company, anpeer (comparable) companies.。。。。。。。。。。。
NO.PZ2017102901000011 问题如下 Whiof the following sources of information useanalysts is founoutsi a company’s annureport? A.Autor’s report B.Peer company analysis C.Management’s scussion ananalysis B is correct. When performing financistatement analysis, analysts shoulreview all company sources of information well information from externsources regarng the economy, the instry, the company, anpeer (comparable) companies. 想要明确下这一题的考点 讲义里面没有涉及
NO.PZ2017102901000011 审计报告和peer companies anlysis都是外部信息，怎么理解A不对？
