单选题 An analyst does research about financial statement framework. Ratios and graphs are most likely the output of which of the following phases of the financial statement analysis framework?
A. Process data.
B. Analyze/interpret the processed data.
C. Collect input data.

【正确答案】 A
【答案解析】[解析] 财务报表分析的步骤如下:
(1)陈述分析目标;
(2)收集数据(例如财务报表、行业报告等);
(3)处理数据(形成通用报表、比率和图表等);
(4)分析并阐述所处理的数据;
(5)制定决策,沟通结果并形成推荐意见;
(6)继续跟踪。