问题如下:
Which of the following sources of information used by analysts is found outside a company’s annual report?
选项:
A.Auditor’s report
B.Peer company analysis
C.Management’s discussion and analysis
解释:
B is correct.
When performing financial statement analysis, analysts should review all company sources of information as well as information from external sources regarding the economy, the industry, the company, and peer (comparable) companies.
所以这道题是说年报分析不包括同业公司分析吗?还是说同业分析包含在年报里,但是数据是从外部获取的?