问题
单项选择题
An analyst does research about financial principles. Which of the following financial principles is most accurate to describe the requirement that each material class of similar items should be shown separately on the financial statements（）
A. Aggregation.
B. Comparative information.
C. No offsetting.
答案
参考答案：A
解析：
重要性和汇总原则规定，包含相似事项的账户应当在财务报表上一起列示，不相似的事项分开列示。