NO.PZ201812100100000705
问题如下：
Based on the information related to its restatement, Dynamic Production reported poor operating cash flow quality in 2016 by understating:
选项：
A.
inventories.
B.
net income.
C.
trade receivables.
解释：
A is correct.
The items primarily affected by improper revenue recognition include net income, receivables, and inventories. When revenues are overstated, net income and receivables will be overstated and inventories will be understated.
解析：Dynamic公司鼓励客户多购买其产品，第二年再无偿退货退款，虚增了公司当年的revenue和NI，而且当年资产负债表上的存货也会相应减少，同时应收账款增加。
这题考查的是什么啊？ 感觉对trade receivable 也受影响啊
