问题如下：
4. Which of Silveira’s statements concerning the use of the P/S is correct?
选项：
A.Statement 1 only
B.Statement 2 only
C.Both Statement 1 and Statement 2
解释：
B is correct. Statement 2 is correct because sales, as the top line of the income statement, are less subject to accounting distortion or manipulation than are other fundamentals, such as earnings. Statement 1 is incorrect because sales figures can be distorted by revenue recognition practices, in particular those tending to speed up the recognition of revenues.
Statement 1 is incorrect because sales figures can be distorted by revenue recognition practices, in particular those tending to speed up the recognition of revenues.
老师能举个例子吗
