请问C为什么不对

问题如下：

Spaulding extracted selected financial information for Aeolus from its financial statements and annual report. The information is presented in Exhibits 2.

Spaulding tells Tomlinson that she believes the quality of earnings has deteriorated and that the recent increase in profitability is the result of earnings management. In support, she presents several ratios in Exhibit 3.

From her analysis of Exhibits 2 and 3, which of the following would most likely have led Spaulding to be concerned about low quality earnings? The company’s:

选项：

change in depreciation methods.

change in receivables to revenue ratio.

treatment of restructuring charges.

解释：

Normally, the ratio of the change in receivables to revenue should remain fairly stable, particularly in this case where revenues have changed by less than 2%. An increase in this ratio means that a smaller percentage of sales has been collected . This may arise due to a decrease in the customer's ability to pay and/or channel stuffing, or even fictitious sales.