单选题 The step in the financial statement analysis framework of "processing the data" is least likely to include which activity? A. Acquiring the company' s financial statements. B. Making appropriate adjustments to the financial statements. C. Preparing exhibits such as graphs.

【正确答案】 A

【答案解析】The financial statement analysis framework consists of six steps. Step 2: "Gather data" includes acquiring the company' s financial statements and other relevant data on its industry and the economy. Step 3: "Process the data" includes activities such as making any appropriate adjustments to the financial statements, calculating ratios, and preparing exhibits such as graphs and common-size balance sheets.