单选题 An analyst does research about financial statements. A company's employee benefit plans are most likely disclosed in:
A. management's discussion and analysis.
B. the notes to the financial statements.
C. management's report on internal control.

【正确答案】 B
【答案解析】[解析] 财务报表附注及补充事项说明(financial statements footnotes&supplementary schedules)包括以下内容：
·会计方法、假设、估计；
·说明哪些事项审计了，哪些事项没有审计；
·其他信息：
(1)Business acquisition or disposals(企业兼并或出售)
(2)Legal proceedings(法律程序)
(3)Employee benefit plan and stock option(员工福利计划和股票期权)
(4)Contingencies and commitments(或有负债与承付款项)
(5)Significant customers(重要客户)
(6)Subsequent events(期后事项)
(7)Business and geographic segments(业务与地区分部)
(8)Quarterly financial data(季度财务数据)