NO.PZ202208300100001101
问题如下:
Which of the following is most likely a warning sign of deteriorating earnings quality? The new policy relating to:选项:
A.warranty expenses. B.compensation using stock grants. C.revenue recognition.解释:
SolutionC is correct. The change in revenue recognition to an earlier point, before the product has been produced or delivered, is an aggressive accounting policy that would lower the company’s quality of earnings.
A is incorrect. The change in the warranty expense reflects updated information, and failure to act on it would underestimate earnings.
B is incorrect. The stock grants are expensed over the estimated service life of the employees, in this case the 3 years till it vests, and does not distort the quality of earnings.
如题:请问这里是二级(23五月)哪里的考点?