NO.PZ2018062004000210
问题如下:
Which of the following statement is the highest quality spectrum of financial reporting:
选项:
A.GAAP, decision-useful, sustainable and adequate return.
B.GAAP, decision-useful
C.Fictitious transactions.
解释:
Answer is A, by definition, at the top of the spectrum, the highest quality spectrum of financial reporting is described as GAAP, decision-useful, sustainable and adequate return.
这个是要硬记吗,有的对financial 和 earning 区分很严格 有的就没有