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yuqijeffery · 2021年02月21日

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?

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?

1 个答案
已采纳答案

纠纠_品职答疑助手 · 2021年02月22日

嗨,努力学习的PZer你好:


next reporting period 是指下一次个期间。

如果这个period 是指今年的话,next reporting period 就是指明年。

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