问题如下图：
选项：
A. 
B. 
C. 
解释：
C错是因为题干中doris的表述不全面吗？
NO.PZ2016012102000017问题如下ris says: \"Although business groups support to velop a universally accepteset of financireporting stanr, sagreements among the stanrsetting boes anregulatory authorities of fferent countries is still a barrier.\" ris's statement is:A.incorrect, because sagreements among nationstanrsetting boes anregulatory agencies is not a barrier for veloping one universally accepteset of financireporting stanr.B.incorrect, because business groups will affectechanges in financireporting stanr anwill not support one universally accepteset of stanr.C.correct. B is correct.One barrier to veloping one universally accepteset of financireporting stanr is because thfferent stanrsetting boes anthe regulatory authorities of fferent countries can sagree on the best treatment of a particulitem.Another barrier is from the politicpressure thregulatory boes fafrom business groups anothers who will affectechanges in financireporting stanr.考点会计准则不能趋同的原因学说了一段话“尽管企业集团都支持采用一个广泛接受的会计准则，但是会计准则制定机构和监管机构还是有不同意见的，所以没办法制定一个统一的准则。”这句话不对，因为制定一个各个国家监管机构和标准制定机构共同认可的会计准则会导致，不同国家内的企业更改现有的会计准则，那并不是所有企业都可以达成一致，并支持会计准确的趋同。所以企业是对此抱有不同的态度，并不是支持。 为什么只和公司有关，和监管无关
NO.PZ2016012102000017 incorrect, because business groups will affectechanges in financireporting stanr anwill not support one universally accepteset of stanr. correct. B is correct. One barrier to veloping one universally accepteset of financireporting stanr is because thfferent stanrsetting boes anthe regulatory authorities of fferent countries can sagree on the best treatment of a particulitem. Another barrier is from the politicpressure thregulatory boes fafrom business groups anothers who will affectechanges in financireporting stanr.所以不同企业不用遵守统一标准的会计准则吗？如何理解
这题怎么理解题如下图
