单选题 The step in the financial statement analysis framework that includes making any appropriate adjustments to the financial statements and calculating ratios is best described as:

A、

A. gathering the data.
B、

B. reporting the conclusions.
C、

C. processing the data.

【正确答案】 C

【答案解析】Process the data: Make any appropriate adjustments to the financial statements. Calculate ratios. Prepare exhibits such as graphs and common-size balance sheets.