NO.PZ2017102901000002
问题如下：
The role of financial statement analysis is best described as:
选项：
A.providing information useful for making investment decisions.
B.evaluating a company for the purpose of making economic decisions.
C.using financial reports prepared by analysts to make economic decisions.
解释：
B is correct.
The primary role of financial statement analysis is to use financial reports prepared by companies to evaluate the past, current, and potential performance and financial position of a company for the purpose of making investment, credit, and other economic decisions.
要区分The role of financial statements 和The role of financial statement analysis。前者是“provide information about a company’s performance, financial position, and changes in financial position that is useful to a wide range of users in making economic decisions. ”关键词是“provide information”
本题问的是后者，即财务报表“分析”，其作用是“使用财务信息”来进行“评估”。
选项A是The role of financial statements。排除。
选项C错在“ prepared by analysts”，财务报表分析使用的财报是issued by companies，而不是 by analysts。
解释说A是role of financial statements的定义, 但那个定义讲义上是role of financial reporting的
