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.
the company have recognized expenses in earlier periods.，费用在前期确认，那不就是现在的成本费用更少，所以NI更高啊，不是就应该比CFO高吗
