NO.PZ2016012101000221
问题如下：
Which of the following is an indication that a company may be recognizing revenue prematurely? Relative to its competitors, the company’s:
选项：
A.asset turnover is decreasing.
B.receivables turnover is increasing.
C.days sales outstanding is increasing.
解释：
C is correct.
If a company’s days sales outstanding (DSO) is increasing relative to competitors, this may be a signal that revenues are being recorded prematurely or are even fictitious. There are numerous analytical procedures that can be performed to provide evidence of manipulation of information in financial reporting. These warning signs are often linked to bias associated with revenue recognition and expense recognition Policies.
解析：题干问哪个指标代表公司可能提前确认了收入。
A选项asset turnover=revenue/asset，revenue和asset都有增加，无法判断。
B选项提前确认收入会导致应收的增加，ARturnover=revenue/AR，正常来讲，收入肯定是大于应收账款的，所以应该账款的增加幅度更大，turnover是 降低的
C选项DSO=365/AR turnover，turnover下降，DSO上升。
如题
