问题如下：
If a company reported fictitious revenue, it could try to cover up its fraud by:
选项：
A. decreasing assets.
B. increasing liabilities.
C. creating a fictitious asset.
解释：
C is correct.
In order to balance the accounting equation, the company would either need to increase assets or decrease liabilities. Creating a fictitious asset would be one way of attempting to cover up the fraud.
解析：如果有虚假收入，通常会增加RE导致Equity增加。为了平衡资产负债表，需要增加资产或者减少负债。
这样操作不是违规的吗，为什么要这样出题和答案呢