Under International Financial Reporting Standards (IFRS) , the preparation of a complete set financial statements is best described as a(n):()

A. objective of financial reporting.

B. general requirement of financial statements.

C. qualitative characteristic of the IFRS Framework.

在不考虑其他影响因素的情况下，下列比率的数值越高，说明企业获利能力越强的是( )。

A．应收账款周转率

B．已获利息倍数

C．资产净利润率

D．酸性实验比率