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izzyli · 2023年10月09日

请教一个问题

NO.PZ2023040501000122

问题如下:

Continuing her assessment of the quality of LSRC’s earnings, Minor takes note of the following changes in some of the company’s accounts and metrics.

1. Recently, the company’s days sales outstanding (DSO) has shown a dramatic improvement as a result of securitizing a large portion of its receivables.

2. During the most recent three quarters, there have been large decreases in unearned revenues.

3. Compared with the past, the company has increased the provisions for doubtful accounts.

Which of the three changes in the company’s accounts and metrics noted by Minor is least likely a warning sign concerning LSRC’s quality of earnings? The change relating to:

选项:

A.

DSO.

B.

unearned revenues.

C.

provisions for doubtful accounts.

解释:

Companies tend to reduce provisions for doubtful accounts in an effort to overstate net income in a given period, which can be a warning sign of lower quality of earnings. However, LSRC is increasing provisions for doubtful accounts, which reflects a more conservative accounting practice.

帮忙解释下C选项。谢谢

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已采纳答案

王园圆_品职助教 · 2023年10月09日

同学你好,provisions for doubtful accounts.就是当期公司为可能的坏账计提的坏账准备,这是I/S表中的费用科目,如果计提的provisions for doubtful accounts升高,会导致当期的NI下降——所以如果公司的provisions for doubtful accounts升高是会使NI变难看的,公司如果想粉饰自己的报表让NI变好看,就不会提高计提provision的比例才对

题目问的是以下哪个选项最不可能说明公司是财报有作假可能的——也就是哪种会计处理不容易让公司NI变好看

这和题目中对provisions for doubtful accounts的提高的处理是一致的,所以选C

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