单选题 Which of the following statements about financial statement analysis and reporting is least accurate ? A. Deciding whether to recommend a company' s securities to investors is a role of financial statement analysis. B. Financial statement analysis uses financial statement data to form opinions about the company's ability to generate cash flow in the future. C. Financial statement analysis focuses on the way companies show their financial performance to investors by preparing and presenting financial statements.

【正确答案】 C

【答案解析】Financial reporting refers to the way companies show their financial performance to investors, creditors, and other interested parties by preparing and presenting financial statements, including information about changes in a company' s financial position. The role of financial statement analysis is to use the information in a company' s financial statements, along with other relevant information, to make economic decisions.