问题如下：
Which of the following statements about financial reports is the most correct?
选项：
A.
Financial reports that reflect
unsustainable earnings
are considered to be of the lowest quality
.
B.
Financial reports that reflect
biased accounting choices
are considered to be of the lowest quality
.
C.
Financial reports that reflect
departures from accounting principles
are considered to be of the lowest quality
.
解释：
C is correct.
Financial reports that reflect
departures from accounting principles
are considered to be of the lower quality than those that reflect biased accounting choices. Although financial reports reflect unsustainable earnings, the company discloses this fact clearly, then financial reporting of the company is still high quality.
老师 能不能解释下B为什么错 还是不是很理解
嗨，努力学习的PZer你好：
这套题考的是这个图，图中由上到下代表financial reporting质量由高到低， 选项A指的是盈利不具有可持续性，对应的是表格的第二行，B选项指的是有偏的会计方法选择，对应的是表格的第三行，C选项指的是不遵守会计准则，对应的是表格的倒数第二行，所以这三个选项中，财报质量最低的是C。
-------------------------------就算太阳没有迎着我们而来，我们正在朝着它而去，加油！
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