如果把A里面的 later periods改成current period 是不是A就对了

问题如下：

Which of the following is most likely to reflect conservative accounting choices?

选项：

A.

Decreased reported earnings in later periods

B.

Increased reported earnings in the current period

C.

Increased debt reported on the balance sheet at the end of the current period

解释：

C is correct.

Accounting choices are considered conservative if they decrease the company’s reported performance and financial position in the current period. Conservative choices may increase the amount of debt reported on the balance sheet. Conservative accounting choices may decrease the amount of revenues, earnings, and/or operating cash flow reported in the current period and increase those amounts in later periods.

解析：会计选择和会计估计调整的是债务体现在资产负债表上的数字，比如对于有些负债可以反映为表外负债，但是公司也可以为了体现经济实质将负债体现在表内。债务增加，财务杠杆增加，对公司来说财报会变得不好看，这种情况就属于保守的会计选择。反过来如果是低估负债高估资产或盈利，那么财报会变得好看，就是太激进了。