问题如下：
Which of the following statements regarding a banking credit analyst’s skills is most likely correct?
选项： A. High earnings quality suggests that
the bank is profitable.
B. Peer analysis is facilitated by the
standardized nature of financial performance measures.
C. Although qualitative analytical
skills are required, quantitative analytical skills are more important.
D. In analyzing an unfamiliar banking
sector, an analyst should start by performing detailed reviews of the major
banks.
解释：
B Peer analysis refers to the comparison (financial and creditworthiness) of a subject bank to similar banks and financial institutions.
High earnings quality does not necessarily mean a bank is profitable. Earnings quality refers to the reliability and consistency of the reported earnings.
Quantitative and qualitative analytical skills are equally important and serve different (but related) purposes; qualitative skills are necessary to assist in determining the willingness of an entity to repay debt while quantitative skills are necessary to assist in determining the ability of an entity to repay debt.
In analyzing an unfamiliar banking sector, the analyst should start with preliminary research on the overall structure, characteristics, and nature of regulation. ^After that, a detailed review of the largest (followed by smaller) banks could be performed.
peer analysis这个知识再讲义中有涉及到么？能否告知在那个位置？
