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eaglexps · 2022年09月08日

你好

  1. CFA I
  2. FRA

NO.PZ2018062004000221

问题如下：

Which of the following description most likely indicate a premature revenue recognization? Compared with industrial average,

选项：

A.

days sales outstanding is decreasing.

B.

asset turnover is decreasing

C.

receivables turnover is decreasing.

解释：

C is correct.

An increase in DSO or decrease in receivables turnover could suggest that some revenues are recorded prematurely or are even fictitious. An decrease in asset turnover cannot indicate premature revenue recognization.

老师，我想问问，这个premature revenue recog，是什么意思，有什么特征吗。因为对这个知识点没有印象。谢谢

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1 个答案

王园圆_品职助教 · 2022年09月08日

嗨，从没放弃的小努力你好：


同学你好，相关内容的讲义截图如下


所谓“premature revenue ”——字面意思就是提前成熟的收入——那就是提前确认了收入的意思

一般来说，一个公司如果有应收账款显著增加（所以应收账款周转率就下降了）的表现，就会有可能是提前确认了收入


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