单选题

The footnotes to a firm's financial statements are least likely to include（）。

A、 information on sales trends.
B、 details of the terms of firm debt.
C、 information on revenue recognition policies.

【正确答案】 A

【答案解析】

A discussion of sales trends will be included in the Management Discussion and Analysis section of the financial reports. The other three items are required footnote disclosures.