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Mikan · 2021年01月18日

问一道题:NO.PZ2016012102000006

问题如下:

Which of the following steps is least likely to be a phase of the financial statement analysis framework?

选项:

A.

Processing the financial statement data.

B.

Determining the suitability of an investment for the investor.

C.

Articulating the purpose and context of the analysis.

解释:

B is correct.

Determining whether the company's securities are suitable for the investor is not one of the six steps in the framework.

Articulating the purpose and processing the data are two of the six steps.

The others are collecting the data, analyzing / interpreting the processed data, reporting the conclusions and follow up.

A为什么不选啊?题目问的难道不是哪个选项不属于analyzing

data嘛?A是processing

data啊

1 个答案

纠纠_品职答疑助手 · 2021年01月20日

这里的processing 不是指编制报表,而是指对做一些调整或者计算一些比率,或者做一些预测。

关于这个6个步骤同学可以参考官方教材的238页, process data是第三部