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?