NO.PZ2023040501000122
问题如下：
Continuing her assessment of the quality of LSRC’s earnings, Minor takes note of the following changes in some of the company’s accounts and metrics.
1. Recently, the company’s days sales outstanding (DSO) has shown a dramatic improvement as a result of securitizing a large portion of its receivables.
2. During the most recent three quarters, there have been large decreases in unearned revenues.
3. Compared with the past, the company has increased the provisions for doubtful accounts.
Which of the three changes in the company’s accounts and metrics noted by Minor is least likely a warning sign concerning LSRC’s quality of earnings? The change relating to:
选项：
A.
DSO.
B.
unearned revenues.
C.
provisions for doubtful accounts.
解释：
Companies tend to reduce provisions for doubtful accounts in an effort to overstate net income in a given period, which can be a warning sign of lower quality of earnings. However, LSRC is increasing provisions for doubtful accounts, which reflects a more conservative accounting practice.
通过应收账款证券化，应收账款周转天数得到改善了，是预警信号吗？
