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.
就因为在MD&A上披露了，就没有操作报表之嫌了吗？
