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Mikan · 2021年01月12日

问一道题:NO.PZ2016012101000210 [ CFA I ]

问题如下:

Financial reports of the lowest level of quality reflect:

选项:

A.

fictitious events.

B.

biased accounting choices.

C.

accounting that is non-compliant with GAAP.

解释:

A  is correct.

Financial reports span a quality continuum from high to low based on decision-usefulness and earnings quality (see Exhibit 2 of the reading). The lowest-quality reports portray fictitious events, which may misrepresent the company’s performance and/or obscure fraudulent misappropriation of the company’s assets.

可以解释一下fictitious transaction嘛
1 个答案

纠纠_品职答疑助手 · 2021年01月12日

嗨,努力学习的PZer你好:


 portray fictitious events 在这里就是虚构的交易。


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努力的时光都是限量版,加油!