NO.PZ2016012102000016
问题如下:
Which of the following organizations is least likely responsible to enforce compliance with financial reporting standards?
选项:
A. Securities and Exchange Commission (SEC).
B. Financial Services Authority (FSA).
C. Financial Accounting Standards Board (FASB).
解释:
C is correct.
The FASB is a standard-setting body. The SEC in the U.S. and the FSA in the U.K. are regulatory authorities.
考点:专业术语
FASB 是一个标准制定机构(standard-setting body)。 美国的 SEC 和英国的 FSA 是监管机构。
如题。。。。。。。。。。。