为什么增加给客户的折扣力度或者退货增加是一个warning sign

问题如下：

Which of Pereira’s statements describes an accounting warning sign of potential overstatement or non-sustainability of operating and/or net income?

选项：

Statement 1

Statement 2

Statement 3

解释：

B is correct.

Higher growth in revenue than that of industry peers is an accounting warning sign of potential overstatement or non-sustainability of operating income. Shortening the depreciable lives of capital assets is a conservative change and not a warning sign. An increase (not a decrease) in discounts and returns would be a warning sign.

解析：超过行业同等水平公司的销售收入增长是一个warning sign，有可能存在被高估或者缺乏持续性的营业利润。缩短资产折旧年限是一个保守的会计选择，并不是warning sigh。增加给客户的折扣力度或者退货增加是一个warning sign，减少折扣或退货量不是warning sign。