问题如下图：
选项：
A. 
B. 
C. 
解释：
老师，我在别人提问下看到解释是： “B选项说的是Receivables Turnover是上升的，公式是AR Turnover= Revenue/AR，由于提前确认收入，所以公司是收不到现金的，AR会增加，所以AR Turnover是下降的，所以B是错的。”
我不明白的是，由于提前确认收入，公司没收到现金，ar增加了，但确认收入后revenue也增加了呀。 所以这样怎么知道ar turnover是下降呢？
NO.PZ2016012101000221 问题如下 Whiof the following is incation tha company mrecognizing revenue prematurely? Relative to its competitors, the company’s: A.asset turnover is creasing. B.receivables turnover is increasing. C.ys sales outstanng is increasing. is correct.If a company’s ys sales outstanng (O) is increasing relative to competitors, this ma signthrevenues are being recorprematurely or are even fictitious. There are numerous analyticproceres thcperformeto provi evinof manipulation of information in financireporting. These warning signs are often linketo biassociatewith revenue recognition anexpense recognition Policies.解析题干问哪个指标代表公司可能提前确认了收入。Aasset turnover=revenue/asset，revenue和asset都有增加，无法判断。B提前确认收入会导致应收的增加，ARturnover=revenue/AR，正常来讲，收入肯定是大于应收账款的，所以应该账款的增加幅度更大，turnover是 降低的CO=365/turnover，turnover下降，O上升。 如题
NO.PZ2016012101000221 问题如下 Whiof the following is incation tha company mrecognizing revenue prematurely? Relative to its competitors, the company’s: A.asset turnover is creasing. B.receivables turnover is increasing. C.ys sales outstanng is increasing. is correct.If a company’s ys sales outstanng (O) is increasing relative to competitors, this ma signthrevenues are being recorprematurely or are even fictitious. There are numerous analyticproceres thcperformeto provi evinof manipulation of information in financireporting. These warning signs are often linketo biassociatewith revenue recognition anexpense recognition Policies.解析题干问哪个指标代表公司可能提前确认了收入。Aasset turnover=revenue/asset，revenue和asset都有增加，无法判断。B提前确认收入会导致应收的增加，ARturnover=revenue/AR，正常来讲，收入肯定是大于应收账款的，所以应该账款的增加幅度更大，turnover是 降低的CO=365/turnover，turnover下降，O上升。 解析里“ARturnover=revenue/AR，正常来讲，收入肯定是大于应收账款的，所以应该账款的增加幅度更大，turnover是 降低的”老师您好，如果A/R增加，需要同时在利润表中确认收入吗？如果需要的话，Rev 和AR同时增加，那么turnover为什么还会降低哈？我的理解哪里出现错误了，烦请老师解答， 谢谢老师。
NO.PZ2016012101000221 问题如下 Whiof the following is incation tha company mrecognizing revenue prematurely? Relative to its competitors, the company’s: A.asset turnover is creasing. B.receivables turnover is increasing. C.ys sales outstanng is increasing. is correct.If a company’s ys sales outstanng (O) is increasing relative to competitors, this ma signthrevenues are being recorprematurely or are even fictitious. There are numerous analyticproceres thcperformeto provi evinof manipulation of information in financireporting. These warning signs are often linketo biassociatewith revenue recognition anexpense recognition Policies.解析题干问哪个指标代表公司可能提前确认了收入。Aasset turnover=revenue/asset，revenue和asset都有增加，无法判断。B提前确认收入会导致应收的增加，ARturnover=revenue/AR，正常来讲，收入肯定是大于应收账款的，所以应该账款的增加幅度更大，turnover是 降低的CO=365/turnover，turnover下降，O上升。 参考Aasset turnover=revenue/asset，revenue和asset都有增加，无法判断。A我理解的是asset turnover增加，而不是无法判断。关于参考解析中asset增加有疑惑，提前确认收入的话，是不是假设inventory不变？想请问一下实操中，如果真实存货尚未发出，财务造假的时候不是应该记inventory减少，造成存货已发出的假象，那么整体而言造假科目如下1.inventory下降；2.A/R上升，但是结算模式应该是部分cash、部分A/R，所以理论上A/R增加 inventory减少。综上，提前确认造假应导致asset减少asset turnover（revenue↑/asset↓）↑
感觉题目不严谨。在别人提问下看到是 “B说的是Receivables Turnover是上升的，公式是Turnover= Revenue/AR，由于提前确认收入，所以公司是收不到现金的，AR会增加，所以Turnover是下降的，所以B是错的。”但，由于提前确认收入，公司没收到现金，ar增加了，但确认收入后revenue也增加了。 如果原来的turnover 是小于1的话，分子分母同时增加一个常数的话，这个比率是上升的。
