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大瓶子 · 2023年08月14日

A项是什么意思 ,什么情况会发生,他会产生哪些影响?

NO.PZ2023020602000223

问题如下:

Bias in revenue recognition would least likely be suspected if:

选项:

A.the firm engages in barter transactions. B.reported revenue is higher than the previous quarter. C.revenue is recognized before goods are shipped to customers.

解释:

Bias in revenue recognition can lead to manipulation of information presented in financial reports. Addressing the question as to whether revenue is higher or lower than the previous period is not sufficient to determine if there is bias in revenue recognition. Additional analytical procedures must be performed to provide warning signals of accounting malfeasance. Barter transactions are difficult to value properly and may result in bias in revenue recognition. Policies that make it easier to prematurely recognize revenue, such as revenue being recognized before goods are shipped to customers, may be a warning sign of accounting malfeasance.

A项是什么意思 ,什么情况会发生,他会产生哪些影响?

1 个答案

lynn_品职助教 · 2023年08月14日

嗨,努力学习的PZer你好:


题目问的是以下哪种情况最不能说明确认收入的方法是有偏的——也就是说以下哪个说法是不能证明公司故意虚增收入的


B选项说这个季度的收入比上个季度高——这是很正常的事情,一个持续增长的公司,每个季度的收入都越来越高是再合理不过的了,这不能说明公司虚增收入,所以B符合


但是C选项说产品还没有运输给客户,公司就确认收入了——这就是最明显的提前确认收入的一种表现,公司必须已经将产品的所有权彻底转移给客户了以后才能确认收入,都没有交付的产品怎么能确认收入呢?提前确认收入肯定是虚增收入的一种形式,所以C不选


A选项是说公司以物易物,以物易物难以合理正确的估值,所以容易导致收入确认变差。


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虽然现在很辛苦,但努力过的感觉真的很好,加油!