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蝈蝈@嗅 · 2021年02月06日

B选项为什么正确

NO.PZ2018062004000222

问题如下:

If the net income of a company is consistently higher than CFO, which of the following description would be right?

选项:

A.

the company have recognized expenses in earlier periods.

B.

the company used aggressive accounting policies to delay expenses reconization.

C.

the company's reporting quality is high.

解释:

B is correct.

When net income is consistently higher than CFO, one possibility is that aggressive accrual accounting policies are used to manipulate financial reporting, so its quality is low.

延迟确认expense不是会导致CFO偏高吗?

1 个答案

纠纠_品职答疑助手 · 2021年02月07日

嗨,爱思考的PZer你好:


这道题目问的是的:

Net income比CFO高是什么原因导致的。

延迟确认expense 通常是钱已经花出去了(CFO减少),但是却没有确认费用(利润没有减少)

所以是CFO比Net income 低


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