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Olivia.W🌸 · 2023年10月07日

unexpected strenth in business environment

NO.PZ2023081403000118

问题如下:

Q. Which of the following concerns would most likely motivate a manager to make conservative accounting choices?

选项:

A.Attention to future career opportunities

B.Debt covenant violation risk in the current period

C.Unexpected strength in the business environment

解释:

C is correct. Managers may be motivated to understate earnings in a period with unexpected strong performance by delaying revenue recognition or accelerating expense recognition to increase the probability of exceeding expectations in a subsequent period (referred to as “banking” some earnings for the next period.)

如题是什么意思?商业环境好反而不想显示利润多?

1 个答案

lynn_品职助教 · 2023年10月09日

嗨,爱思考的PZer你好:


如题是什么意思?商业环境好反而不想显示利润多?


这道题问的是以下哪项问题最有可能促使经理做出保守的会计选择?


和同学说的意思差不多,其实就是延迟确定利润。目的是为了平滑利润,以及我们这里提到的谨慎性原则。


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