b为什么不对

问题如下：

PZ company reported $58 million net earnings last year. $48 million of net income is a gain on disposal fixed assets and be disclosed in management's discussion and analysis of the company's financial statements. According to this information, which of the following statetments is the most correct?

选项：

A.

The company has a high quality of financial reporting.

B.

Both earnings and financial reporting of the company have high quality.

C.

Neither earnings nor financial reporting of the company have high quality.

解释：

A is correct.

Because a large part of net earnings is due to a gain on disposal fixed assets (a one-time gain). Such earnings are likely not high quality, so the company's $58 million earnings may be considered low quality. This fact is clear disclosed in the financial statements means the quality of the financial reporting of the company is high.

考点：财报质量和earning质量的辨析

题目说企业净收益的很大一部分来自处置固定资产的收益，并且对这个所得的金额和性质进行了披露。

因为处置固定资产所得为一次性收益，非高质量(high quality)的收益，但公司在财务报表中明确披露的事实，意味着公司财务报告披露的质量很高。