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momo · 2024年02月12日

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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.

a不也对吗

1 个答案

王园圆_品职助教 · 2024年02月12日

同学你好,题目问的是以下哪个选项能够说明公司提前确认收入了

A说的是asset turnover = sales/assets——注意分母是asset而不是应收账款应付账款之类的项目,如果asset turnover下降,只能说明公司的资产变得更多了(资产有那么多项目,不一定是存货变多或者应收变多导致的,也可能是固定资产或现金增加了导致的),或是销售额下降了,不能直接说明公司提前确认收入了,所以A相对C不是一个好的选项

CFA是三个选项选最优的,不是选哪个选项有可能,所以不能选A

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