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

FrankSun · 2020年01月16日

问一道题:NO.PZ2016012102000162

问题如下:

Which of the following statements about financial reports is the most correct?

选项:

A.

Financial reports that reflect unsustainable earnings are considered to be of the lowest quality.

B.

Financial reports that reflect biased accounting choices are considered to be of the lowest quality.

C.

Financial reports that reflect departures from accounting principles are considered to be of the lowest quality.

解释:

C is correct.

Financial reports that reflect departures from accounting principles are considered to be of the lower quality than those that reflect biased accounting choices. Although financial reports reflect unsustainable earnings, the company discloses this fact clearly, then  financial reporting of the company is still high quality.

老师,为什么是C呢,啥意思哦

1 个答案

Olive_品职助教 · 2020年01月16日

嗨,从没放弃的小努力你好:


题目问下列哪个是正确的。根据选项,我们能看出来题目是想问“哪种财务报告的质量是最低的”。ABC三个选项分别对应的是:不可持续的盈利、有偏的会计选择、和偏离会计准则(即不遵守会计准则)。

这道题的考点是quality spectrum of financial reports:

从图上可以看出来,不遵守会计准则“non-compliant accounting”是在表格倒数第二行,最后一行是虚假交易,选项中没有。所以ABC三个选项中质量最差的是C选项。


-------------------------------
加油吧,让我们一起遇见更好的自己!