No.PZ2021051602000066 (选择题)
来源:
Alicia thought that the depreciation index is a warning sign of potential earnings manipulation. She found that PZ company’s depreciation index of 2020 and 2021 have changed from 1 to 1.2.
DEPI (depreciation index) = Depreciation ratet–1/Depreciation ratet, where Depreciation rate = Depreciation/(Depreciation + PPE). Which account is most likely understated?
