单项选择题

An analyst does research about revenue recognition policy. In order to analyze a company's financial statements, and particularly to compare one company's financial statements with those of another company, which of the following is least likely helpful to understand any differences in their revenue recognition policies（）

A. Calculate the monetary effect of differences between particular companies' revenue recognition policies and estimates.
B. Characterize the relative conservatism of a company's policies.
C. Qualitatively assess how differences in policies might affect financial ratio.

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单项选择题An analyst does research about cash flow ratios. Which of the following best represents a debt payment coverage ratio Cash flows from operations are divided by:（）

A. average total debt.
B. cash paid for long-term assets.
C. cash paid for long-term debt repayment.

单项选择题An analyst does research about cash flow statements. On the cash flow state ment, interests received are classified as operating activity under:（）

A. IFRS only.
B. U. S. GAAP only.
C. both IFRS and U. S. GAAP.