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王猛🇨🇳 · 2023年10月29日

这道题如何理解?

NO.PZ2023020602000224

问题如下:

Which of the following is an indication that a company may be recognizing revenue prematurely? Relative to its competitors, the company's:

选项:

A.asset turnover is decreasing. B.receivables turnover is increasing. C.days sales outstanding is increasing.

解释:

If a company's days sales outstanding (DSO) is increasing relative to competitors, this may be a signal that revenues are being recorded prematurely or are even fictitious. There are numerous analytical procedures that can be performed to provide evidence of manipulation of information in financial reporting. These warning signs are often linked to bias associated with revenue recognition and expense recognition Policies.

如题

1 个答案

王园圆_品职助教 · 2023年10月29日

同学你好,本题是问以下哪个选项说明公司相比同行业其他公司在提前确认收入了

A asset turnover = sales/asset。如果公司提前确认收入,那sales会增大导致ratio变高才对,题目说变低了,就不太可能提前确认收入了

B receivables turnover = sales/AR。如果公司提前确认收入,尤其是通过虚增应收账款来提前确认的话,那sales增大的同时应收账款(AR)也会增大。分子分母同时增大相同的金额,且分子大于分母的时候,增大后的分数值是会下降而不是上升的(举个例子:4/2增加到5/3),但题目说ratio在上升,所以不太可能是提前确认收入

C 销售收回的时间(也就是从确认应收账款真正收到现金的时间差)——直接从逻辑上判断,这个时间差变长了,说明公司的应收账款越来越难收回了,就越可能是公司提前确认收入导致的——所以C符合题意,选C

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