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Hugo(Xie Lanzhi) · 2020年04月13日

问一道题:NO.PZ2018062018000086

问题如下:

Which of the following description is least likely to be a potential advantage of conservatism in accounting?

选项:

A.

Conservatism can lead to unbiased financial reporting.

B.

Conservatism can reduce the litigation costs.

C.

Conservatism may offer unexpected incease in earnings in later years.

解释:

A is correct.  Unbiased reporting is neither conservative or aggressive, conservative accouting method will lead to biased reporting, which is not an advantage.

导致后几年earnings上涨是优点吗?

1 个答案

纠纠_品职答疑助手 · 2020年04月13日

嗨,爱思考的PZer你好:


会计上有谨慎性原则,我们一般认为所以导致后面几年earings上涨算是一种Advantage。

另外A根本不是conservatism in accounting带来的后果,所以肯定是不对的。


-------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!


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