NO.PZ201812100100000601
问题如下:
Which of Pereira’s statements describes an accounting warning sign of potential overstatement or non-sustainability of operating and/or net income?
选项:
A.Statement 1
B.Statement 2
C.Statement 3
解释:
B is correct.
Higher growth in revenue than that of industry peers is an accounting warning sign of potential overstatement or non-sustainability of operating income. Shortening the depreciable lives of capital assets is a conservative change and not a warning sign. An increase (not a decrease) in discounts and returns would be a warning sign.
解析:超过行业同等水平公司的销售收入增长是一个warning sign,有可能存在被高估或者缺乏持续性的营业利润。缩短资产折旧年限是一个保守的会计选择,并不是warning sigh。增加给客户的折扣力度或者退货增加是一个warning sign,减少折扣或退货量不是warning sign。
可以解释一下statement 3 吗