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徐威廉 · 2020年08月23日

问一道题:NO.PZ2018111303000074 [ CFA II ]

问题如下:

PZ’s financial statements adhere to generally accepted accounting principles, PZ overstate earnings when economy is recession and understate earnings when economy is booming,PZ’s financial statements are best categorized as:

选项:

A.

GAAP, decision-useful, sustainable, and adequate returns

B.

Within GAAP, but "earnings management"

C.

GAAP, decision-useful, not sustainable, Low "earnings quality"

解释:

B is correct.

考点:Quality Spectrum Of Financial Reports

解析:这个题考的是一级财务的知识

题干说了公司是遵守会计准则的(GAAP),注意这里不是指US GAAP,而是说公司遵守了普遍适用的会计准则,但是earning 有问题,所以选B。具体描述:Reporting is compliant with GAAP, but the amount of earnings is actively managed to increase, decrease, or smooth reported earnings.

B选项和C选项的区别在哪?请总结
1 个答案
已采纳答案

纠纠_品职答疑助手 · 2020年08月23日

嗨,努力学习的PZer你好:


B是关于财务报表的制作的,是财务报表报告的时候有操作利润的痕迹。economy is recession and understate earnings when economy is booming。这个描述是显示报告层面就有问题。

C是关于利润质量,是业务层面,比如业务不可持续性。


-------------------------------
努力的时光都是限量版,加油!


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