开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

vvnsw · 2024年04月10日

为什么C是不对?

NO.PZ2023081403000108

问题如下:

Q. Low quality earnings most likely reflect:

选项:

A.low-quality financial reporting. B.company activities which are unsustainable. C.information that does not faithfully represent company activities.

解释:

B is correct. Earnings quality pertains to the earnings and cash generated by the company’s actual economic activities and the resulting financial condition. Low-quality earnings are likely not sustainable over time because the company does not expect to generate the same level of earnings in the future or because earnings will not generate sufficient return on investment to sustain the company. Earnings that are not sustainable decrease company value. Earnings quality is distinguishable from financial reporting quality, which pertains to the quality of the information contained in financial reports.

为什么C是不对?

1 个答案

lynn_品职助教 · 2024年04月10日

嗨,努力学习的PZer你好:


C主要是区分财务造假和low quality earnigs之间的不同


low quality earnings只是意味着公司的净利润是不可持续的(譬如主要来源是非经营性收入,或是通过降低必要的研发费用经营费用来挤出利润),而不代表公司在制做报表的时候造假了


C选项information that does not faithfully represent company activities.说的是公司没有如实公正地反映公司经营活动(例如虚增收入,隐藏费用等),那就属于财务造假的范畴了,所以C和题干的意思是不同的,不能选C

----------------------------------------------
加油吧,让我们一起遇见更好的自己!