听力原文:M: There are several reasons why careful analysis of financial statements is necessary. What are they?
W: First, financial statements are general-purpose statements. Secondly, the relationships between amounts on successive financial statements are not obvious without analysis. And thirdly, users of financial statements may be interested in seeing how well a company is performing.
Q: What are they talking about?
(17)
A. The methods of financial statements.
B. The necessity of careful analysis of financial statements
C. The relationship among financial statements.
D. The purpose of financial statements.