请问这里是二级（23五月）哪里的考点？

问题如下：

Which of the following is most likely a warning sign of deteriorating earnings quality? The new policy relating to:

选项：

A.warranty expenses. B.compensation using stock grants. C.revenue recognition.

解释：

Solution

C is correct. The change in revenue recognition to an earlier point, before the product has been produced or delivered, is an aggressive accounting policy that would lower the company’s quality of earnings.

A is incorrect. The change in the warranty expense reflects updated information, and failure to act on it would underestimate earnings.

B is incorrect. The stock grants are expensed over the estimated service life of the employees, in this case the 3 years till it vests, and does not distort the quality of earnings.