单选题

Which of the following statements is most accurate?

A、 Treasury stock is non-voting and receives no dividends.
B、 Minority interest on the balance sheet represents a position the company owns in other companies.
C、 A classified balance sheet arises when in an auditor's opinion the financial statements materially depart from accounting standards and are not presented fairly.

【正确答案】 A

【答案解析】

Treasury stock is non-voting and does not receive dividends.