NO.PZ2023081403000129
问题如下：
Q. 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. Numerous analytical procedures 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.
老师，提前确认收入的话revenue不是会上升嘛，那我这样子理解的话receivable turnover应该上升；DSO降
