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四喜丸子 · 2023年01月23日

B选项

NO.PZ2016012101000221

问题如下:

Which of the following is an indication that a company may be recognizing revenue prematurely? Relative to its competitors, the company’s:

选项:

A.

asset turnover is decreasing.

B.

receivables turnover is increasing.

C.

days sales outstanding is increasing.

解释:

C is correct.

If a company’s days sales outstanding (DSO) is increasing relative to competitors, this may be a signal that revenues are being recorded prematurely or are even fictitious. There are numerous analytical procedures that can be performed to provide evidence of manipulation of information in financial reporting. These warning signs are often linked to bias associated with revenue recognition and expense recognition Policies.

解析:题干问哪个指标代表公司可能提前确认了收入。

A选项asset turnover=revenue/asset,revenue和asset都有增加,无法判断。

B选项提前确认收入会导致应收的增加,ARturnover=revenue/AR,正常来讲,收入肯定是大于应收账款的,所以应该账款的增加幅度更大,turnover是 降低的

C选项DSO=365/AR turnover,turnover下降,DSO上升。

解析里“ARturnover=revenue/AR,正常来讲,收入肯定是大于应收账款的,所以应该账款的增加幅度更大,turnover是 降低的”


老师您好,如果A/R增加,需要同时在利润表中确认收入吗?如果需要的话,Rev 和AR同时增加,那么turnover为什么还会降低哈?


我的理解哪里出现错误了,烦请老师解答, 谢谢老师。

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已采纳答案

王园圆_品职助教 · 2023年01月23日

嗨,从没放弃的小努力你好:


同学你好,你的理解“A/R确认的同时也需要确认revenue”没有错

这里涉及的是数学问题,解析中强调了,revenue一般是大于A/R的

我们举个例子,如果revenue和A/R增大一样的金额:5/3(约等于1.667),分子分母各增大1,就是6/4(约等于1.5),receivable turnover实际是变小的,和选项B是相违背的——如果一个公司所有的收入都是提前通过A/R确认的,才有可能出现分子分母变动完全相同金额的情况,所以这里的举例就知道,如果公司真的提前确认收入,只会导致receivable turnover变小而不是变大

同时从上面的例子就可以知道,肯定是分子revenue增加的更多,分母A/R增加的更少,才有可能出现receivables turnover变大的情况。我们就可以知道这个公司相比A/R,其实确认revenue确认的更多,就不太可能存在提前确认收入的情况

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2022-11-18 11:05 1 · 回答

感觉题目不严谨。在别人提问下看到是 “B说的是Receivables Turnover是上升的,公式是Turnover= Revenue/AR,由于提前确认收入,所以公司是收不到现金的,AR会增加,所以Turnover是下降的,所以B是错的。”但,由于提前确认收入,公司没收到现金,ar增加了,但确认收入后revenue也增加了。 如果原来的turnover 是小于1的话,分子分母同时增加一个常数的话,这个比率是上升的。

2020-09-09 20:11 2 · 回答

    老师,我在别人提问下看到是 “B说的是Receivables Turnover是上升的,公式是Turnover= Revenue/AR,由于提前确认收入,所以公司是收不到现金的,AR会增加,所以Turnover是下降的,所以B是错的。”我不明白的是,由于提前确认收入,公司没收到现金,ar增加了,但确认收入后revenue也增加了呀。 所以这样怎么知道turnover是下降呢? 

2019-11-07 20:23 2 · 回答