问题
单项选择题
An analyst does research about steps in the financial statement analysis framework. Forecasts are most likely an output of which step of the financial statement analysis framework
A. Collect input data.
B. Process data.
C. Analyze/interpret the processed data.
答案
参考答案:B
解析: 财务报表分析的步骤如下:
(1)陈述分析目标;
(2)收集数据(例如财务报表、财务数据、完成的调查问卷等);
(3)处理数据(例如调整后的财务报表、通用报表、比率和图表,以及预测值等);
(4)分析并阐述数据;
(5)报告结果或继续修订财务报表;
(6)继续跟踪数据。