Olivia.W🌸 · 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.
RD都发生了，还不记账，估计推迟到下一个period还不是操纵earnings么？
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.这道题没有看懂。。。。。。
