问题如下：
Which of the following statements about peer groups is most accurate?
选项：
A.Constructing a peer group for a company follows a standardized process.
B.Commercial industry classification systems often provide a starting point for constructing a peer group.
C.A peer group is generally composed of all the companies in the most narrowlydefined category used by the commercial industry classification system.
解释：
B is correct.
Constructing a peer group is a subjective process, and a logical starting point is to begin with a commercially available classification system. This system will identify a group of companies that may have properties comparable to the business activity of interest.
考点：Classification of Industry
题干问关于可比公司的说法正确的是：
A组建可比公司可以follow一个标准化流程，错。可比公司的选择是非常主观，没有标准化流程可以follow
B组建可比公司可以以一般商业分类标准为起始点，这个是对的。
C错。可比公司的选择非常主观，不需要包括一般商业分类标准里给出的所有公司。
这个PeerGroup章节视频里老师好像没提及到啊。请问有这节课吗？
