问题
单项选择题
The step in the financial statement analysis framework that includes making any appropriate adjustments to the financial statements and calculating ratios is best described as:（）
A. gathering the data.
B. reporting the conclusions.
C. processing the data.
答案
参考答案：C
解析：
Process the data: Make any appropriate adjustments to the financial statements. Calculate ratios. Prepare exhibits such as graphs and common-size balance sheets.