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shunnnnnn · 2020年09月09日

问一道题:NO.PZ2018062004000220 [ CFA I ]

问题如下:

Which of the following description of bias in expense recognition would most likely be suspected?

选项:

A.

the firm has a higher expense than previous comparable period.

B.

the firm capitalized all of its expenses, including internally generated R&D costs.

C.

lower allowance for account receivables with reasonable explanation.

解释:

B is correct.

If a firm capitalized the expenses which should be expensed, the firm deferred its expense. There's a lot of probability for the firm to be suspected.

这题没看懂,能否解释一下题目
1 个答案

纠纠_品职答疑助手 · 2020年09月10日

嗨,爱思考的PZer你好:


这道题目问题的是下面哪些费用的偏差(或者说是异常情况)可能是不太正常的。


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