NO.PZ2024011002000147
问题如下：
An analyst has made three observations in his worksheets about a company that he is reviewing. Which of the observations most likely reduces the quality of earnings of the company? The company:选项：
A.reported for the first time an asset titled “Deferred customer acquisition costs.” B.has reduced its estimate of the expected useful life of computer equipment from 8 years to 5 years. C.entered into long-term leases for its manufacturing equipment instead of purchasing it and recorded the leases as capital leases.解释：
An asset such as “deferred acquisition costs” could indicate the company is deferring current period expenses to future periods, which is a warning sign and an indication of lower quality earnings.理解AB，对C有疑问
选项C是说公司进行了长期租赁，而不是购买其制造设备，并且将这些租赁记录为资本租赁。资本租赁意味着公司在资产负债表上记录了相应的资产和负债。
这种做法不一定直接影响盈利质量吧？
