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.
考点：财务报表分析框架
财务报表分析框架有6个步骤，分别是：
articulate the purpose and context of the analysis,collect data,process data, analyze/interpret the processed data,conclusions recommendations,follow up
阐明分析的目的和背景，收集数据，处理数据，分析/解释处理后的数据，结论建议，跟进
financial statement analysis 是为了investor make decision，而不是自己make decision的意思么
