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Hahahahaha · 2020年02月28日

问一道题:NO.PZ2016012101000211

问题如下:

If a particular accounting choice is considered aggressive in nature, then the financial performance for the current period would most likely:

选项:

A.

be neutral.

B.

exhibit an upward bias.

C.

exhibit a downward bias.

解释:

B  is correct.

Aggressive accounting choices aim to enhance the company’s reported performance by inflating the amount of revenues, earnings, and/or operating cash flow reported in the period. Consequently, the financial performance for the current period would most likely exhibit an upward bias.

什么是upward bias,什么是downward bias?

1 个答案

纠纠_品职答疑助手 · 2020年02月28日

同学你好:

upward bias 就是高估,或者是偏高的,偏好的

downward bias 相反的意思。

加油。