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.
A.Q: B.The C. B.The D.The E. D.The F.
【参考答案】
B 解析：男士问的是仔细分析财务报表的必要性的理由，故B选项符合。D项说的是财务报表的目的，并非分析财务报表的目的。