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ruby5ltc · 2022年04月27日

如题

NO.PZ2018062004000221

问题如下:

Which of the following description most likely indicate a premature revenue recognization? Compared with industrial average,

选项:

A.

days sales outstanding is decreasing.

B.

asset turnover is decreasing

C.

receivables turnover is decreasing.

解释:

C is correct.

An increase in DSO or decrease in receivables turnover could suggest that some revenues are recorded prematurely or are even fictitious. An decrease in asset turnover cannot indicate premature revenue recognization.

不太理解:提前确认销售收入,那么Net revenue会上升,导致应收账款周转率上升才对,因为应收账款周转率=Net revenue/AR.为什么是下降呢?

1 个答案

Kiko_品职助教 · 2022年04月29日

嗨,努力学习的PZer你好:


提前确认收入revenue增加的同时,AR也增加了,receivable turnover通常是一个大于1的数,分子分母增加相同金额,receivable turnover会变小。

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

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