The role of financial statement analysis is to use a company’s financial reports, in conjunction with other information, to assess past, present, and potential performance and financial position, and to make investment, credit, and other economic decisions (to form expectations about the company’s future performance and financial position).

The role of financial reporting is to provide information about the company’s operating conditions and financial position so that users can make economic decisions; the role of financial statement analysis is to use the company’s financial reports, combined with other information, to assess past, present, and potential performance and financial position. The role of financial statement analysis is to use a company’s financial reports, in combination with other information, to assess past, present and potential performance and financial position, and to make investment, credit and other economic decisions (to form an expectation of the company’s future performance and financial position).

The role of financial statement analysis is to use a company’s financial reports, in conjunction with other information, to assess past, present, and potential performance and financial position, and to make investment, credit, and other economic decisions (to form expectations about the company’s future performance and financial position).

The role of financial reporting is to provide information about a company’s performance, financial position and changes in financial status that can help a wide range of users make economic decisions.

The information provided by the financial statements to the users contains the financial position of the enterprise and its changes, the performance of the enterprise, which is for the users to use for reference and does not provide information about the users themselves.

Balance sheet to reflect the current financial position; income statement (income statement) to reflect a period of time within the company’s performance of the financial results, profitability is also reflected through the income statement; statement of cash flows) reflects the cash inflow and outflow situation in a period of time.

Balance sheet to reflect the current financial position; income statement (income statement) to reflect a period of time within the company’s performance of the financial results, profitability is also reflected through the income statement; statement of cash flows) reflects the cash inflow and outflow situation in a period of time.

Owners’ equity is the residual interest of the owners in the assets of the company after deducting its liabilities and is reflected through the balance sheet.

The company’s revenues and expenses are reflected through the income statement, which allows you to assess the financial results of the company’s performance over time; the current financial position is reflected through the balance sheet; and the sources of cash flow are reflected through the cash flow statement.

Notes discloses the selection of accounting policies, methods, and estimates, C is correct; the audit report generally contains the auditor’s opinion, A is incorrect; and the management commentary generally contains the company’s strategic plans for the future and a description of the risks that may be encountered, B is incorrect.