开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

Narcissus · 2018年11月27日

问一道题:NO.PZ2018062004000221 [ CFA I ]

这道题好像和之前有一道题有点类似,但是答案完全相反,不知道是不是我记错了。如果按照之前那道题的理解,提前确认收入AR会下降,receivable就下降了,days sales outstanding减少。

问题如下图:

选项:

A.

B.

C.

解释:

1 个答案

品职辅导员_小明 · 2018年11月28日

提前确认的收益公司是收不到现金的,所以AR会增加

那么根据公式,AR Turnover就会降低,Asset turnovery也会降低,因为都是分母增加,分数值会降低

DSO增加是因为分母是降低的。

  • 1

    回答
  • 1

    关注
  • 421

    浏览
相关问题

NO.PZ2018062004000221 问题如下 Whiof the following scription most likely incate a premature revenue recognization? Comparewith instriaverage, A.ys sales outstanng is creasing. B.asset turnover is creasing C.receivables turnover is creasing. C is correct.increase in O or crease in receivables turnover coulsuggest thsome revenues are recorprematurely or are even fictitious. crease in asset turnover cannot incate premature revenue recognization. 想请教一下为什么提前确认收入会导致应收账款A/R的增加,这应该从什么方面去理解

2024-09-25 12:08 1 · 回答

NO.PZ2018062004000221 问题如下 Whiof the following scription most likely incate a premature revenue recognization? Comparewith instriaverage, A.ys sales outstanng is creasing. B.asset turnover is creasing C.receivables turnover is creasing. C is correct.increase in O or crease in receivables turnover coulsuggest thsome revenues are recorprematurely or are even fictitious. crease in asset turnover cannot incate premature revenue recognization. crease in asset turnover cannot incate premature revenue recognization. 为什么不能?

2024-07-29 21:14 2 · 回答

NO.PZ2018062004000221 问题如下 Whiof the following scription most likely incate a premature revenue recognization? Comparewith instriaverage, A.ys sales outstanng is creasing. B.asset turnover is creasing C.receivables turnover is creasing. C is correct.increase in O or crease in receivables turnover coulsuggest thsome revenues are recorprematurely or are even fictitious. crease in asset turnover cannot incate premature revenue recognization. 一下为什么increase in O or crease in receivables turnover coulsuggest thsome revenues are recorprematurely。没理解

2024-07-16 14:37 1 · 回答

NO.PZ2018062004000221问题如下 Whiof the following scription most likely incate a premature revenue recognization? Comparewith instriaverage, A.ys sales outstanng is creasing.B.asset turnover is creasingC.receivables turnover is creasing.C is correct.increase in O or crease in receivables turnover coulsuggest thsome revenues are recorprematurely or are even fictitious. crease in asset turnover cannot incate premature revenue recognization.老师,我想问问,这个premature revenue recog,是什么意思,有什么特征吗。因为对这个知识点没有印象。谢谢

2022-09-08 06:44 1 · 回答

NO.PZ2018062004000221 问题如下 Whiof the following scription most likely incate a premature revenue recognization? Comparewith instriaverage, A.ys sales outstanng is creasing. B.asset turnover is creasing C.receivables turnover is creasing. C is correct.increase in O or crease in receivables turnover coulsuggest thsome revenues are recorprematurely or are even fictitious. crease in asset turnover cannot incate premature revenue recognization. 不太理解提前确认销售收入,那么Net revenue会上升,导致应收账款周转率上升才对,因为应收账款周转率=Net revenue/AR.为什么是下降呢?

2022-04-27 20:01 1 · 回答