NO.PZ2023040501000031
问题如下：
Supreme Healthcare recently announced it had formed a special purpose entity through which it plans to sell up to $100 million of its accounts receivable. Supreme Healthcare has no voting interest in the SPE, but it is expected to absorb any losses that it may incur.
If Supreme Healthcare sells its receivables to the SPE, its consolidated financial results will least likely show:
选项：
A.
a higher revenue for 2010.
B.
the same cash balance at 31 December 2010.
C.
the same accounts receivable balance at 31 December 2010.
解释：
Revenue will not be higher for 2010 because Supreme Healthcare controls the SPE and thus eliminates intra-entity transactions and balances in consolidation. Consolidated revenue will thus present the results as if this transaction did not occur.
合并报表后，cash不是应当增加吗？
