NO.PZ2018062018000002
问题如下：
Financial statements are
选项：
A.prepared by financial analysts for themselves to make decisions
B.prepared by the company for external users to make decisions
C.prepared by auditors for management to make decisions
解释：
B is correct. Financial statements are prepared by the company, and audited by auditors, for external users such as financial analysts or creditors to make decisions.
若果将选项C - prepared by auditors for management to make decisions - 改成 prepared by accountants for management to make decisions. 那会不会令到选项C变成正确? 谢谢
