NO.PZ2018062018000086
问题如下:
Which of the following description is least likely to be a potential advantage of conservatism in accounting?
选项:
A.Conservatism can lead to unbiased financial reporting.
B.Conservatism can reduce the litigation costs.
C.Conservatism may offer unexpected incease in earnings in later years.
解释:
A is correct.
Unbiased reporting is neither conservative or aggressive, conservative accouting method will lead to biased reporting, which is not an advantage.
解析:“无偏”的会计报告既不能保守也不应激进,因此保守的会计政策会导致有偏的会计报告,选项A说法错误,入选。
保守的会计政策一般来说财务造假的概率更低,因为财务造假倾向于把报表做的好看,体现的是aggressive的特征。因此保守的会计政策可以降低诉讼成本,选项B说法正确,不入选。
保守的会计政策会把当前的报表做的不好看,也就是说earning会更低。但是本质上,保守的会计政策只是把现在和未来公司的earning总和进行了分配,现在报告的earning少,未来就相对多,因此选项C说法正确,不入选。
offer unexpected increase in earnings in later years不是一种unsustainable举动吗?为什么正确