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Captain America · 2022年09月14日

请解释一下C选项

NO.PZ2018062004000213

问题如下:

Which of the following is most likely one of motivations for managers to understate net income:

选项:

A.

negotiate favorable labor union contracts.

B.

receive higher incentive.

C.

remain in compliance with debt covenants.

解释:

A is correct.

Managers are motivated to understate net income to obtain trade relief, negotiate favorable repayment term from creditors and negotiate favorable labor union contracts.

请解释一下C选项,不理解

1 个答案
已采纳答案

Kiko_品职助教 · 2022年09月15日

嗨,努力学习的PZer你好:


这里问的是做低利润的动机。

C是为了迎合债券条款,一般债券条款也是对利润有一个最低要求,所以也是导致做高利润。所以不选

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虽然现在很辛苦,但努力过的感觉真的很好,加油!