题目内容
（请给出正确答案）
A.财务报表分析报告是一种书面总结
B. 撰写财务报表分析报告是财务报表分析活动的最后一个环节
C. 财务报表分析报告是分析工作成果的集中体现
D. 财务报表分析报告具有统一规定的固定格式
参考答案
简答题官方参考答案
（由简答题聘请的专业题库老师提供的解答）
网友提供的答案
更多“下列有关财务报表分析报告理解错误的是（)A. 财务报表分析报告是一种书面总结B. 撰写财务报表”相关的问题
A. 财务报表中的数据用于预测未来发展趋势，只有参考价值，并非绝对合理
B. 财务报表是严格按照会计准则编制的，能准确地反映企业的客观实际
C. 在分析时，分析者往往只注重数据的比较，而忽略经营环境的变化，这样得出的分析结论是不全面的
D. 在不同企业之间用财务指标进行评价时没有－个统－标准，不便于不同行业间的对比
A.费用在生产流程中所归属的环节
B.费用发生的地点和时间
C.费用发生归属的部门
D.企业根据实际情况自定
The Internet has been perhaps the greatest innovation in information technology. It has become an important tool with many advantages.
First, the Internet is a treasure house of information and knowledge on any topic. It is common practice now to search the web for resources and information for homework, office presentations, work projects and studies, etc.
Second, there are more and more massive open online courses (MOOCs). These MOOCs make it possible for people to carry out their learning any place around the world, and any time around the clock. As long as the learners have access to a digital device which is linked up to the Internet, they can enjoy browsing the pages or watching video lectures. In doing so, they have opportunities to learn from professors they otherwise would not be able to access.
Third, entertainment is one of the leading reasons people like the Web. Listening to music, playing games, watching movies, following the latest news about famous sports stars, movie stars and singers and looking into lifestyle. websites have become day-to-day activities of many Internet users.
One cannot imagine a social life without QQ or WeChat. These social apps have become our means for staying connected with friends, colleagues and family members, and staying in touch with the world.
Last but not least, we can do shop and do other businesses online. We can order goods, books, tickets and pay bills without having to leave our homes or offices.
操作提示：正确选T，错误选F。
1. You can use the Internet to do a lot of things.{T; F}
2. Now, only a few people know how to search the web for resources and information.{T; F}
3. With the Internet, one can learn online anytime and anywhere.{T; F}
4. QQ and WeChat are mentioned in the text as online shopping apps.{T; F}
5. You can order online, but you must go to a bank to pay your bills.{T; F}
A: to
B; with
C; for
A.调查研究
B.确定目标期望水平和目标预测水平，明确差距和问题
C.设计战略，弥补差距
D.编制计划，形成文件
A、服务客户的方针
B、稳健经营的方针
C、集约化经营方针
D、诚信经营的方针
A、委托
B、代理
C、继承
D、封装
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