NO.PZ2016012101000214
问题如下:
A company is experiencing a period of strong financial performance. In order to increase the likelihood of exceeding analysts’ earnings forecasts in the next reporting period, the company would most likely undertake accounting choices that:
选项:
A.inflate reported revenue in the current period.
B.delay expense recognition in the current period.
C.accelerate expense recognition in the current period.
解释:
C is correct.
In a period of strong financial performance, managers may pursue accounting choices that increase the probability of exceeding next period’s earnings forecasts. By accelerating expense recognition or delaying revenue recognition, managers may increase earnings in the next period and increase the likelihood of exceeding next period’s earnings targets.
next、reporting、period不就是马上要汇报的earning吗?题目的意思是下一个的下一个?