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monicaaaaa · 2024年05月12日

c选项

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NO.PZ202208300100000902

问题如下:

The change in which of the following items most likely indicates that CCCL might be recognizing revenue early?

选项:

A.Unearned revenue

B.Deferred tax assets

C.Days sales in receivables

解释:

Solution

A is correct. In the past, revenue from service contracts had been recognized on a straight-line basis over the (typical) three-year period of the contract (Note 1 g in Exhibit 3). Under the new policy, most of the revenue is recognized in the first year and all of it within the two-year time frame. This represents a much more aggressive revenue recognition policy.

An increase in DSO could be an indicator of early revenue recognition but for CCCL the ratio did not change significantly (18.1 days in 2015 to 18.3 days in 2016 using year-end receivables).

Deferred tax assets (Exhibit 2) can arise from differences in revenue recognition for taxes and financial statement purposes (they would rise with increases in unearned revenue), but there is no indication here that revenue is the reason for the increase in deferred tax assets DTA (in fact, unearned revenue decreased). The deferred tax assets most likely arise from the loss carry forwards generated from earlier losses.

B is incorrect. Deferred tax assets can arise from differences in revenue recognition for taxes and financial statement purposes (they rise with increases in unearned revenue), but there is no indication here that revenue is the reason for the increase in DTA (in fact, unearned revenue decreased). They most likely arise from the loss carry forwards arising from earlier losses.

C is incorrect. An increase in DSO could be an indicator of early revenue recognition but for CCCL the ratio did not change substantially (18.1 days to 18.3 days using yearend receivables).

2016: 711,200/35,700 = 19.9× ≥ 18.3 days

2015: 674,600/33,500 = 20.1× ≥ 18.1 days]

没看懂c选项,麻烦讲一下那个18.3是什么

1 个答案

王园圆_品职助教 · 2024年05月12日

同学你好,注意“C.Days sales in receivables”C选项要求的是应收账款周转天数而不是AR turnover ratio

你算的不是应收账款周转天数,你算的是AR turnover ratio

你把365再分别除以你计算的19.9和20.1 就会得出和C选项一样的答案了哦


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