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tinylumpy · 2024年12月28日

这题的考察范围还在2025版的考纲里吗

NO.PZ2018062004000213

问题如下:

Which of the following is most likely one of motivations for managers to understate net income:

选项:

A.

negotiate favorable labor union contracts.

B.

receive higher incentive.

C.

remain in compliance with debt covenants.

解释:

A is correct.

Managers are motivated to understate net income to obtain trade relief, negotiate favorable repayment term from creditors and negotiate favorable labor union contracts.

讲义里似乎没有看到这个点

1 个答案

王园圆_品职助教 · 2024年12月28日

同学你好,请看以下讲义截图,这道题考察的是管理层操控NI的动机,虽然A选项没有在讲义中提及,但是这个知识点讲义中依然是存在的哦,是会考察的