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*Baby 8 肖闲* · 2021年04月04日

请问可以给几个例子吗?哪种费用会可以当期支付但是推迟确认的呢?

NO.PZ2016012101000222

问题如下:

Which of the following would most likely signal that a company may be using aggressive accrual accounting policies to shift current expenses to later periods? Over the last five-year period, the ratio of cash flow to net income has:

选项:

A.

increased each year.

B.

decreased each year.

C.

fluctuated from year to year.

解释:

B  is correct.

If the ratio of cash flow to net income for a company is consistently below 1 or has declined repeatedly over time, this may be a signal of manipulation of information in financial reports through aggressive accrual accounting policies. When net income is consistently higher than cash provided by operations, one possible explanation is that the company may be using aggressive accrual accounting policies to shift current expenses to later periods.

问下面哪个选项是公司有可能推迟确认费用的信号

当公司故意推迟确认费用,那么当期的净利润会上升,但现金的支付是实实在在的,也就是说现金已经支付,CF下降,净利润上升,所以当公司推迟确认费用,CF/NI比率会下降

如果费用已经是支付状态了,cash flow 与未推迟确认费用相比也并没有变化吧,所以是不是cf不变,但是NI会因为推迟确认费用而变高,所以ratio是降低的?
1 个答案

纠纠_品职答疑助手 · 2021年04月05日

嗨,努力学习的PZer你好:


1)举个例子,公司支付了一笔软件开发费,需要验收的时候确认费用,但是公司迟迟不验收就可以一直不确认费用,就是同学说的这种情况。

2)同学从这个角度去理解CF不变也是对的,知识掌握层面没有问题。

只不过答案是从比较了支付和未支付这笔金额的相比较少了现金流的角度说的CF下降。


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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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