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苏·Xu · 2025年02月04日

财报

NO.PZ2018062004000210

问题如下:

Which of the following statement is the highest quality spectrum of financial reporting:

选项:

A.

GAAP, decision-useful, sustainable and adequate return.

B.

GAAP, decision-useful

C.

Fictitious transactions.

解释:

Answer is A, by definition, at the top of the spectrum, the highest quality spectrum of financial reporting is described as GAAP, decision-useful, sustainable and adequate return.

财报质量不是只要求遵守会计准则吗?earning quality是earning高质量的要求啊

1 个答案

王园圆_品职助教 · 2025年02月04日

同学你好,注意题目问的是“highest quality spectrum of financial reporting:”,不是一般的财报要求,是最高标准的财报要求——对应的是以下讲义截图表格中灰色第一行的内容哦