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Kate · 2024年05月08日

如题

NO.PZ2024011002000155

问题如下:

Whichof 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.

B为什么不对呢

1 个答案

lynn_品职助教 · 2024年05月09日

嗨,努力学习的PZer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


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


因此不选B


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虽然现在很辛苦,但努力过的感觉真的很好,加油!