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?