Implicit Sharing:

Salesforce provides implicit sharing for parent-child relationships. For example, access to an Opportunity record implicitly grants access to its parent Account record.

Why Option A is Correct:

Since the finance analyst has access to an Opportunity, she also gains implicit access to the related Account record because of the parent-child relationship.

Why Others Are Incorrect:

Option B: Role Hierarchy does not directly affect this situation unless explicitly configured.

Option C: Contact records are not directly accessible via implicit sharing from Opportunity but can be accessed through their relationship to the Account.

For detailed information, refer to Salesforce Implicit Sharing documentation: https://help.salesforce.com/