问题如下图:如何胖段warning sign,有没有具体的方法?
选项:
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解释:
NO.PZ201812100100000701 问题如下 Whiof Webster’s notes about BIG Instriprovis accounting warning sign of a potentireporting problem? A.Only Note 1 B.Only Note 2 C.Both Note 1 anNote 2 B is correct.Only Note 2 provis a warning sign. The combination of increases in accounts payable with substanticreases in accounts receivable aninventory are accounting warning sign thmanagement moverstating cash flow from operations. Note 1 es not necessarily provi a warning sign. Operating income being greater thoperating cash flow is a warning sign of a potentireporting problem. In this case, however, BIG Instrial’s operating income is lower thits operating cash flow.解析Note 2是warning sign。A/P增加,同时A/R和inventory大幅下降,有可能高估CFO(=NI+p-ΔINV-ΔAR+ΔAP)。Note 1不是warning sign,但如果反过来operating income比operating cash flow大,那么就是warning sign。 AP增加,AR下降,inv下降,这不是也可以往好了说吗?为什么就一定是cfo高估呢
NO.PZ201812100100000701问题如下 Whiof Webster’s notes about BIG Instriprovis accounting warning sign of a potentireporting problem? A.Only Note 1B.Only Note 2C.Both Note 1 anNote 2 B is correct.Only Note 2 provis a warning sign. The combination of increases in accounts payable with substanticreases in accounts receivable aninventory are accounting warning sign thmanagement moverstating cash flow from operations. Note 1 es not necessarily provi a warning sign. Operating income being greater thoperating cash flow is a warning sign of a potentireporting problem. In this case, however, BIG Instrial’s operating income is lower thits operating cash flow.解析Note 2是warning sign。A/P增加,同时A/R和inventory大幅下降,有可能高估CFO(=NI+p-ΔINV-ΔAR+ΔAP)。Note 1不是warning sign,但如果反过来operating income比operating cash flow大,那么就是warning sign。如果和Inventory 都大幅下降,那说明lta 和lta Inventory 都会是比较大的值,lta 是比较小的值,这样算出来的CFO 是比较小的,为什么说会高估CFO 呢?
NO.PZ201812100100000701 问题如下 Whiof Webster’s notes about BIG Instriprovis accounting warning sign of a potentireporting problem? A.Only Note 1 B.Only Note 2 C.Both Note 1 anNote 2 B is correct.Only Note 2 provis a warning sign. The combination of increases in accounts payable with substanticreases in accounts receivable aninventory are accounting warning sign thmanagement moverstating cash flow from operations. Note 1 es not necessarily provi a warning sign. Operating income being greater thoperating cash flow is a warning sign of a potentireporting problem. In this case, however, BIG Instrial’s operating income is lower thits operating cash flow.解析Note 2是warning sign。A/P增加,同时A/R和inventory大幅下降,有可能高估CFO(=NI+p-ΔINV-ΔAR+ΔAP)。Note 1不是warning sign,但如果反过来operating income比operating cash flow大,那么就是warning sign。 老师 是不是只要 operating income 低于 O都认为是goosign? 因为我记得何老师有讲过两个相近或者OCF比 income大就好 ,但什么情况下会OCF比income 大很多很多 呢
NO.PZ201812100100000701 问题如下 Whiof Webster’s notes about BIG Instriprovis accounting warning sign of a potentireporting problem? A.Only Note 1 B.Only Note 2 C.Both Note 1 anNote 2 B is correct.Only Note 2 provis a warning sign. The combination of increases in accounts payable with substanticreases in accounts receivable aninventory are accounting warning sign thmanagement moverstating cash flow from operations. Note 1 es not necessarily provi a warning sign. Operating income being greater thoperating cash flow is a warning sign of a potentireporting problem. In this case, however, BIG Instrial’s operating income is lower thits operating cash flow.解析Note 2是warning sign。A/P增加,同时A/R和inventory大幅下降,有可能高估CFO(=NI+p-ΔINV-ΔAR+ΔAP)。Note 1不是warning sign,但如果反过来operating income比operating cash flow大,那么就是warning sign。 如题,脑子没转过弯来
Note 1 如果cash from operating被高估,财务报表也有可能存在problem,也是个warning sign,不能仅仅因为账面盈利比创造现金少(偏保守)的做法,就认为财务报表没有问题。就好比上市公司会倾向于利润虚增,也有非上市公司则倾向少记利润少缴税,虽然方向和出发点不同,但是都不排除财务记账存在问题啊?是不是这道题目出的不够严谨?