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NO.PZ2018062004000221

问题如下：

Which of the following description most likely indicate a premature revenue recognization? Compared with industrial average,

选项：

days sales outstanding is decreasing.

asset turnover is decreasing

receivables turnover is decreasing.

解释：

C is correct.

An increase in DSO or decrease in receivables turnover could suggest that some revenues are recorded prematurely or are even fictitious. An decrease in asset turnover cannot indicate premature revenue recognization.

AR turnover降低也有可能revenue降低啊那就不是提前确认revenue了

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1 个答案

王园圆_品职助教 · 2025年02月04日

同学你好，首先，如果只是revenue下降了，理论上公司的应收账款也是会成比例的同比下降的

如果公司销售额revenue下降，但是应收账款和之前高收入的情况下完全相同，也是不正常的，也是很有可能提前确认收入了的

而如果revenue和AR同步下降的话，receivables turnover是不会下降的——只有可能revenue增加的少，而AR增加的多，AR turnover才有可能下降

另外，CFA协会做题是要求3个选项选最佳的或者说错的最少最不明显的，那A和B选项和提前确认收入的关系更远更不相关，所以只有C才是最佳选项

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