NO.PZ2023081403000126
问题如下：
Q. A company wishing to increase earnings in the reporting period may choose to:
选项：
A.decrease the useful life of depreciable assets.
B.lower estimates of uncollectible accounts receivables.
C.classify a purchase as an expense rather than a capital expenditure.
解释：
B is correct. If a company wants to increase reported earnings, the company’s managers may reduce the allowance for uncollected accounts and the related expense reported for the period. Decreasing the useful life of depreciable assets would increase depreciation expense and decrease earnings in the reporting period. Classifying a purchase as an expense, rather than capital expenditure, would decrease earnings in the reporting period. The use of accrual accounting may result in estimates in financial reports, because all facts associated with events may not be known at the time of recognition. These estimates can be grounded in reality or managed by the company to present a desired financial picture.
无法收回账款不是营业外支出不影响net income吗
