NO.PZ2018062004000207
问题如下:
High-quality financial reporting indicates that:
选项:
A.the company's value is increasing.
B.the company's earning is sustainable.
C.an analyst could assess earnings quality through decision-useful information.
解释:
Answer is C, A and B describe high earnings quality, not financial reporting quality.
可不可以这样理解,财报的质量看是否有造假,是否遵循会计准则。而earning质量看NI,NI记的低则earning质量高。