Victoriazhang · 2021年09月10日
NO.PZ2018062018000006
问题如下：
Which of the following about the notes is incorrect?
选项：
A.Notes provide information about accounting methods, assumptions, and estimates
B.Notes are audited
C.Notes are results from operations, with discussion of trends in sales and expense.
解释：
C is correct. Management’s discussion and analysis are results from operations, with discussion of trends in sales and expense.
是否可以理解为note考虑的是运营的业绩表现而不是讨论趋势的成本和费用，所以c不正确
NO.PZ2018062018000006 问题如下 Whiof the following about the notes is incorrect? A.Notes provi information about accounting metho, assumptions, anestimates B.Notes to the annureport are aute C.Notes are results from operations, with scussion of tren in sales anexpense. C is correct. Management’s scussion ananalysis are results from operations, with scussion of tren in sales anexpense. 请问老师C的内容在哪里体现？
你好老师，两个问题请问一下，第一协会一般出题说的notes就是footnotes吗，第二A为什么不是错的呢，怎么会有assumption呢不是policies吗，谢谢
NOTES 需要审计吗？
答案应该选A吧？C项如果问”Management's scussion ananalysis" 就对了
