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苏格SUGAR · 2023年02月03日

质量分析

NO.PZ2019120301000291

问题如下:

Question Conservative, rather than aggressive, accounting is most likely associated with:

选项:

A.increased sustainability of earnings. B.higher current reported performance. C.recognition of losses once certain.

解释:

Solution

A is correct. Conservative accounting choices decrease a company’s reported performance and results in the current period and may increase its reported performance and financial position in later periods. Therefore, it typically avoids a sustainability issue.

B is incorrect because higher current reported performance is a result associated with aggressive accounting choices, not conservative ones.

C is incorrect because in general, conservatism means that losses are recognized when probable; waiting to recognize losses until they are certain would be an aggressive approach rather than a conservative one.

是不是c选项说的是earning smoothing 而不是conservative

1 个答案

王园圆_品职助教 · 2023年02月03日

嗨,爱思考的PZer你好:


同学你好,不是的。等到损失确定了再确认,只能说明公司确认损失不够谨慎保守,从而说明公司的会计准则过于激进,但不一定代表公司就是想要平滑收入

因为损失只要有一定的可能性会发生,按照现行会计准则就应该计提减值(如应收账款的坏账准备就是一种提前确认损失的情形)。而如果公司直到损失真实发生了才计提,就说明公司计提的太晚,从而在未确认损失的那段期间,有可能使NI比应该呈现的更高更“好看”——从而有做高公司NI的可能性;但随着损失的真实发生,公司的NI会突然出现大幅下降,从而公司的表现会非常的”不平滑“

平滑收入是指公司想要使各个期间的收入看起来稳定增长, 所以会提早或延后确认收入及费用——这种情况下,公司的NI不一定比真实的”好看“,所以和以上的激进的滞后确认损失的做法及效果是不太一样的


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