NO.PZ202304050100012102
问题如下：
(2) CCCL sustained substantial losses in its start-up period (1998 to 2002), from whick it is still benefiting for tax purposes, but has been profitable since 2002, reporting a record profit after tax in 2011. However, Treadway is wondering if CCCL's revenues in general are supported by cash flows and if the company might be trying to increase the appearance of profitability in order to increase the share price, which remains low.
The change in which of the following is most likely an indication that CCCL might be recognizing revenue early?
选项：
A.Unearned revenue
Deferred tax assets
Days sales in receivables
解释：
A is correct. The decrease in unearned revenue could indicate early revenue recognition as amounts previously deferred are brought into income and not replaced with new deferred revenues on the balance sheet.
An increase in days of sales outstanding could indicate early revenue recognition, but for CCCL, the ratio did not change significantly (from 18.1 days in 2010 to 18.3 days in 2011 using year-end receivables).
Deferred-tax assets can arise from differences in revenue recognition for taxes and financial statement purposes (they would rise with increases in unearned revenue), but there is no indication here that revenue is the reason for the increase in deferred-tax assets (in fact, unearned revenue decreased). The deferred-tax assets most likely arise from the loss carry forwards generated from earlier losses.
看了视频还是有些不理解，为什么unearned revenue确认为revenue会是不好的事情？
正常来说，提前收了unearned revenue以后，企业按照合同约定发货，从而实现了销售收入，这不是很正常的事情吗？为什么会是不好的事情？
