aggressive accounting 为什么导致CF下降

嗨，爱思考的PZer你好：

哦~我明白同学的角度了，同学是把是否aggressive accounting的现金流量表单独来对比，如果仅仅是这个前提的话，确实和同学说的一样，这笔现金流发生了，不管用什么会计方法都不影响现金流。

但是如果是下面这道题目的话，它这里的CF下降其实就是现金流流出，CF要记一笔-10的意思。“CF下降，净利润上升”= net income is consistently higher than cash provided by operations，看英文的解释要更直接。如果只是单纯NI增加，不太会引起怀疑，可能是成本降了导致利润增加，但如果NI增加的同时CF减少（利润多了，现金流却少了），才会引起质疑。

Which of the following would most likely signal that a company may be using aggressive accrual accounting policies to shift current expenses to later periods? Over the last five-year period, the ratio of cash flow to net income has:

选项：

A.

increased each year.

B.

decreased each year.

C.

fluctuated from year to year.

解释：

B is correct.

If the ratio of cash flow to net income for a company is consistently below 1 or has declined repeatedly over time, this may be a signal of manipulation of information in financial reports through aggressive accrual accounting policies. When net income is consistently higher than cash provided by operations, one possible explanation is that the company may be using aggressive accrual accounting policies to shift current expenses to later periods.

解析：这道题问下面哪个选项是公司有可能推迟确认费用的信号？

当公司故意推迟确认费用，那么当期的净利润会上升，但现金的支付是实实在在的，也就是说现金已经支付，CF下降，净利润上升，所以当公司推迟确认费用，CF/NI比率会下降。

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嗨，努力学习的PZer你好：

Aggressive Accounting 政策就是把费用确认在后面，把收益尽可能确认在前面，这样可以提高当期的利润。

但现金支付和权责发生制是无关的，用出去的钱不记账，收到的钱或者还没收到的立刻就记账了。我们先不看收益，只看费用来分析，公司推迟确认费用，利润增加，会让NI增加，但cash flow是减少的（现金支付出去对于CF来说就是负数，所以CF不会不变只不过没有在I/S中反映）

就是我现在花钱买办公用品，现在用了，但是我明年才记录这笔费用，那么今年CF减少，NI增加。

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努力的时光都是限量版，加油！