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基拉夫 · 2023年10月11日

如题

NO.PZ2023081403000112

问题如下:

Q. When earnings are increased by deferring research and development (R&D) investments until the next reporting period, this choice is considered:

选项:

A.non-compliant accounting.

B.earnings management as a result of a real action.

C.earnings management as a result of an accounting choice.

解释:

B is correct. Deferring R&D investments into the next reporting period is an example of earnings management by taking a real action.

这道题没有看懂。。。。。。

1 个答案

lynn_品职助教 · 2023年10月11日

嗨,爱思考的PZer你好:


这一题考的是Earning有没有被操纵,操纵有两种 方法,


如果是由管理层自主的推迟费用而导致利润上升,就是real action( 即题干表述的方法)。


如果是选择不同的会计方法或假设来达到操纵利润上升,就是accounting choice,比如坏账率应该是20%,但公司假设是10%,那么费用下降,利润上升。


举个例子,公司觉得今年的收益不是很好,于是决定今年的研发投资不做了,等到明年再做——这只是一种公司行为,和会计上的计量没有任何关系哦


除非公司虽然今年确实花去了一笔研发费用,却因为希望收益好看而在会计上故意隐瞒该笔费用支出——那才属于会计计量选择导致的利润上升哦。

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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