2. 外语
  3. A、The methods of financial statements. B、The necessity of careful analysis of financial statements C、The relationship among fina

A、The methods of financial statements. B、The necessity of careful analysis of financial statements C、The relationship among fina

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问题  
M: Some credit cards are called gold cards because they offer higher credit limits and lower interest rates.
W: But the card holders should pay a significant annual fee, perhaps as high as ￡ 50.
Q: What is the disadvantage for gold cards holders?
M: There are several reasons why careful analysis of financial statements is necessary. What are they?
W: First, financial statements are general-purpose statements. Secondly, the relationships between amounts on successive financial statements are not obvious without analysis. And thirdly, users of financial statements may be interested in seeing how well a company is performing.
Q: What are they talking about?
选项 A、The methods of financial statements.
B、The necessity of careful analysis of financial statements
C、The relationship among financial statements.
D、The purpose of financial statements.
答案B
解析 男士问的是仔细分析财务报表的必要性的理由，故B选项符合。D项说的是财务报表的目的，并非分析财务报表的目的。
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