请问可以解释一下其他两种操纵方法吗？

问题如下：

(2) Lenihan’s concern about Euronet’s loans receivable from customers most likely indicates that he suspects that the company may be engaging in:

选项：

off-balance-sheet financing.

classification shifting.

manipulative discretionary accruals.

解释：

B is correct. Euronet’s reporting of the loans receivable from customers as other assets reduces its accounts receivable balance and may result in more favorable accounts receivable measures. This is known as “classification shifting”.

A is incorrect. In this situation, Euronet is providing loans (financing) to its customers. Further, the fnancing provided is listed on the balance sheet as another asset. Off-balance-sheet financing refers to liabilities incurred by an entity that are not reported on its balance sheet.

C is incorrect. Discretionary accruals typically involve transactions or accounting choices outside the normal course. In this situation, Euronet is described as increasing the proportion of its vendor-financed sales, implying that vendor loans are a normal activity for the company.