问题如下图:
选项:
A.
B.
C.
解释:
只是因为overstate就是操控报表了吗?这种overstate也可能是decision useful引起的,那为什么不选C呢
NO.PZ2018111303000074问题如下PZ’s financistatements aere to generally accepteaccounting principles, PZ overstate earnings when economy is recession anunrstate earnings when economy is booming,PZ’s financistatements are best categorizeas:A.GAAP, cision-useful, sustainable, anaquate returnsB.Within GAAP, but \"earnings management\"C.GAAP, cision-useful, not sustainable, Low \"earnings quality\"B is correct.考点Quality Spectrum Of FinanciReports解析这个题考的是一级财务的知识题干说了公司是遵守会计准则的(GAAP),注意这里不是指US GAAP,而是说公司遵守了普遍适用的会计准则,但是earning 有问题,所以选B。具体描述Reporting is compliant with GAAP, but the amount of earnings is actively manageto increase, crease, or smooth reporteearnings.我想问,除去概念对比之外,不选c的原因是不是因为无法判断earning是否sustainable? 因为从题目当中的overstate和unrstate描述,总感觉是在操纵报表以致于lowquality.
NO.PZ2018111303000074 因为老师上课的时候好像是在说到这一条的时候说的increase crease ansmooth earning,我还以为这个是biasemetho这题则是意思是earning management咯? 这两条的对比请老师一下。
NO.PZ2018111303000074 B 和C 明显的区别点是什么? 什么时候是non sustainable ,“low earning quality” 这里一般说业务或者earning return低?有什么例子
NO.PZ2018111303000074 GAAP会计准则具体来说需要遵守什么条例呢?
NO.PZ2018111303000074 Within GAAP, but \"earnings management\" GAAP, cision-useful, not sustainable, Low \"earnings quality\" B is correct. 考点Quality Spectrum Of FinanciReports 解析这个题考的是一级财务的知识 题干说了公司是遵守会计准则的(GAAP),注意这里不是指US GAAP,而是说公司遵守了普遍适用的会计准则,但是earning 有问题,所以选B。具体描述Reporting is compliant with GAAP, but the amount of earnings is actively manageto increase, crease, or smooth reporteearnings.cision useful是什么意思?