NO.PZ2017102901000085
问题如下：
When earnings are increased by deferring research and development (R&D) investments until the next reporting period, this choice is considered:
选项：
A.non-compliant accounting.
B.earnings management as a result of a real action.
C.earnings management as a result of an accounting choice
解释：
B is correct.
Deferring research and development (R&D) investments into the next reporting period is an example of earnings management by taking a real action.
这一题考的是Earning有没有被操纵，操纵有两种 方法，
如果是由管理层自主的推迟费用而导致利润上升，就是real action（ 即题干表述的方法)。
如果是选择不同的会计方法或假设来达到操纵利润上升，就是accounting choice，比如坏账率应该是20%，但公司假设是10%，那么费用下降，利润上升。
请问老师这个知识点，具体在讲义的哪里。谢谢老师。
