定性特征

问题如下：

Neutrality of information in the financial statements most closely contributes to which qualitative characteristic?

选项：

A.

Relevance.

B.

Understandability.

C.

Faithful representation.

解释：

C is correct.

The fundamental qualitative characteristic of faithful representation is contributed to by completeness, neutrality, and freedom from error.

解析：faithful representation会计信息质量的一个定性要求，具体是指企业提供的信息应该是完整的、中立的，并且没有差错。