这是哪个知识点？

问题如下：

Question

An analyst gathers the following information about a company:

Which of the company's accruals ratios have improved?

选项：

A.A.Cash flow accruals ratio only

B.B.Balance sheet accruals ratio only

C.C.Both the cash flow accruals ratio and the balance sheet accruals ratio

解释：

Solution

1. Correct because when examining accruals ratios, it would be a concern if the absolute levels of the accruals ratio were high and if they were consistently trending higher. The cash flow accruals ratio improved from –6.7% to –1.4% with a lower absolute value, while the balance sheet accruals ratio deteriorated from 1.3% to 9.8% with a higher absolute value.

2. Incorrect because the cash flow accruals ratio improved from –6.7% to –1.4% with a lower absolute value, while the balance sheet accruals ratio deteriorated from 1.3% to 9.8% with a higher absolute value.

3. Incorrect because the cash flow accruals ratio improved from –6.7% to –1.4% with a lower absolute value, while the balance sheet accruals ratio deteriorated from 1.3% to 9.8% with a higher absolute value.

Integration of Financial Statement Analysis Techniques

• demonstrate the use of a framework for the analysis of financial statements, given a particular problem, question, or purpose (e.g., valuing equity based on comparables, critiquing a credit rating, obtaining a comprehensive picture of financial leverage, evaluating the perspectives given in management’s discussion of financial results)