这种教材有讲吗？还是全凭经验？

问题如下：

Issuers' disclosures about operating costs are most likely:

选项：

A.

less detailed than their revenue disclosures

B.

just as detailed as their revenue disclosures

C.

more detailed than their revenue disclosures

解释：

A is Correct because issuers' disclosures about operating costs are typically less detailed than revenue disclosures. Rather than modeling costs separately for different geographic regions, business segments, or product lines, analysts are often forced to use more aggregated forecast objects such as consolidated financial statement lines (e.g., cost of sales, SG&A) or summary measures like EBITDA margins on a consolidated or segment basis