如果报not affected修改成less affected就正确了对吧

问题如下：

4. Which of Silveira’s statements concerning the use of the P/S is correct?

选项：

Statement 1 only

Statement 2 only

Both Statement 1 and Statement 2

解释：

B is correct. Statement 2 is correct because sales, as the top line of the income statement, are less subject to accounting distortion or manipulation than are other fundamentals, such as earnings. Statement 1 is incorrect because sales figures can be distorted by revenue recognition practices, in particular those tending to speed up the recognition of revenues.