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四喜丸子 · 2023年01月11日

请问老师这个知识点,具体在讲义的哪里。谢谢老师。

NO.PZ2017102901000085

问题如下:

When earnings are increased by deferring research and development (R&D) investments until the next reporting period, this choice is considered:

选项:

A.

non-compliant accounting.

B.

earnings management as a result of a real action.

C.

earnings management as a result of an accounting choice

解释:

B is correct.

Deferring research and development (R&D) investments into the next reporting period is an example of earnings management by taking a real action.

这一题考的是Earning有没有被操纵,操纵有两种 方法,

如果是由管理层自主的推迟费用而导致利润上升,就是real action( 即题干表述的方法)。

如果是选择不同的会计方法或假设来达到操纵利润上升,就是accounting choice,比如坏账率应该是20%,但公司假设是10%,那么费用下降,利润上升。

请问老师这个知识点,具体在讲义的哪里。谢谢老师。

1 个答案

lynn_品职助教 · 2023年01月12日

嗨,从没放弃的小努力你好:


基础班讲义448页,Detection of Financial Reporting Quality Issues这一个小章节的知识点。

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

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2022-09-25 16:39 1 · 回答

NO.PZ2017102901000085问题如下When earnings are increaseferring researanvelopment (R investments until the next reporting perio this choiis consireA.non-compliant accounting.B.earnings management a result of a reaction.C.earnings management a result of accounting choice B is correct. ferring researanvelopment (R investments into the next reporting periois example of earnings management taking a reaction.这一题考的是Earning有没有被操纵,操纵有两种 方法,如果是由管理层自主的推迟费用而导致利润上升,就是reaction( 即题干表述的方法)。如果是选择不同的会计方法或假设来达到操纵利润上升,就是accounting choice,比如坏账率应该是20%,但公司假设是10%,那么费用下降,利润上升。 老师,我想问问,这道题C问为什么不对。谢谢

2022-09-09 02:52 1 · 回答

A项为什么不对?研究发展费不是应该当期马上费用化处理吗?延迟的话,不合规。

2020-09-13 17:20 1 · 回答

reaction是什么意思?

2020-07-14 21:04 1 · 回答