问题如下图：
选项：
A. 
B. 
C. 
解释：
Footnote上不是也应该披露么
NO.PZ2016012102000161问题如下 PZ company reporte $58 million net earnings last year. $48 million of net income is a gain on sposfixeassets ansclosein management's scussion ananalysis of the company's financistatements. Accorng to this information, whiof the following statetments is the most correct?A.The company ha high quality of financireporting.B.Both earnings anfinancireporting of the company have high quality.C.Neither earnings nor financireporting of the company have high quality. A is correct.Because a large part of net earnings is e to a gain on sposfixeassets (a one-time gain). Suearnings are likely not high quality, so the company's $58 million earnings mconsirelow quality. This fais clesclosein the financistatements means the quality of the financireporting 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。 因为处置了资产所以b不对吗
就因为在MA上披露了，就没有操作报表之嫌了吗？
财务报告质量高低是怎么衡量的？
大部分利润是变卖固定资产所得，而不是主营业务收入，这个是质量高的表现吗？
