单选题 According to the U. S. Generally Accepted Accounting Principles (GAAP), a complete set of financial statements includes a:
A. report on internal control.
B. report on relevant financial ratios.
C. statement of comprehensive income.

【正确答案】 C

【答案解析】[解析] IFRS共要求40张表：资产负债表(balance sheet)，利润表(income statement)，现金流量表(cash flow statement)和所有者权益变动表(statement of change in equity)。U. S. GAAP还多了一张综合收益表(statement of comprehensive income)。