基拉夫 · 2023年10月11日
NO.PZ2023081403000112
问题如下：
Q. When earnings are increased by deferring research and development (R&D) investments until the next reporting period, this choice is considered:
选项：
A.non-compliant accounting.
B.earnings management as a result of a real action.
C.earnings management as a result of an accounting choice.
解释：
B is correct. Deferring R&D investments into the next reporting period is an example of earnings management by taking a real action.
这道题没有看懂。。。。。。
lynn_品职助教 · 2023年10月11日
嗨，爱思考的PZer你好：
这一题考的是Earning有没有被操纵，操纵有两种 方法，
如果是由管理层自主的推迟费用而导致利润上升，就是real action（ 即题干表述的方法)。
如果是选择不同的会计方法或假设来达到操纵利润上升，就是accounting choice，比如坏账率应该是20%，但公司假设是10%，那么费用下降，利润上升。
举个例子，公司觉得今年的收益不是很好，于是决定今年的研发投资不做了，等到明年再做——这只是一种公司行为，和会计上的计量没有任何关系哦
除非公司虽然今年确实花去了一笔研发费用，却因为希望收益好看而在会计上故意隐瞒该笔费用支出——那才属于会计计量选择导致的利润上升哦。
----------------------------------------------虽然现在很辛苦，但努力过的感觉真的很好，加油！
NO.PZ2023081403000112 问题如下 Q. When earnings are increaseferring researanvelopment (R investments until the next reporting perio this choiis consire A.non-compliant accounting. B.earnings management a result of a reaction. C.earnings management a result of accounting choice. B is correct. ferring R investments into the next reporting periois example of earnings management taking a reaction.
NO.PZ2023081403000112 问题如下 Q. When earnings are increaseferring researanvelopment (R investments until the next reporting perio this choiis consire A.non-compliant accounting. B.earnings management a result of a reaction. C.earnings management a result of accounting choice. B is correct. ferring R investments into the next reporting periois example of earnings management taking a reaction. 没太看懂题，为什么是操纵，不是会计方法的改变
NO.PZ2023081403000112问题如下Q. When earnings are increaseferring researanvelopment (R investments until the next reporting perio this choiis consireA.non-compliant accounting.B.earnings management a result of a reaction.C.earnings management a result of accounting choice.B is correct. ferring R investments into the next reporting periois example of earnings management taking a reaction.R发生了，还不记账，估计推迟到下一个perio不是操纵earnings么？
