NO.PZ2018062018000086
问题如下：
Which of the following description is least likely to be a potential advantage of conservatism in accounting?
选项：
A.
Conservatism can lead to unbiased financial reporting.
B.
Conservatism can reduce the litigation costs.
C.
Conservatism may offer unexpected incease in earnings in later years.
解释：
A is correct.
Unbiased reporting is neither conservative or aggressive, conservative accouting method will lead to biased reporting, which is not an advantage.
解析：“无偏”的会计报告既不能保守也不应激进，因此保守的会计政策会导致有偏的会计报告，选项A说法错误，入选。
保守的会计政策一般来说财务造假的概率更低，因为财务造假倾向于把报表做的好看，体现的是aggressive的特征。因此保守的会计政策可以降低诉讼成本，选项B说法正确，不入选。
保守的会计政策会把当前的报表做的不好看，也就是说earning会更低。但是本质上，保守的会计政策只是把现在和未来公司的earning总和进行了分配，现在报告的earning少，未来就相对多，因此选项C说法正确，不入选。
如果用了conservatism，那未来earning提高 不是一件意料之中expected的事情吗？
