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sparkle · 2024年03月06日

C选项的意思是什么？平滑利润给自己刷业绩不就是A选项吗？

  1. CFA I
  2. FRA

NO.PZ2023081403000118

问题如下：

Q. Which of the following concerns would most likely motivate a manager to make conservative accounting choices?

选项：

A.Attention to future career opportunities

B.Debt covenant violation risk in the current period

C.Unexpected strength in the business environment

解释：

C is correct. Managers may be motivated to understate earnings in a period with unexpected strong performance by delaying revenue recognition or accelerating expense recognition to increase the probability of exceeding expectations in a subsequent period (referred to as “banking” some earnings for the next period.)

​C选项的意思是什么？平滑利润给自己刷业绩不就是A选项吗？

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1 个答案

王园圆_品职助教 · 2024年03月06日

同学你好，请看以下讲义截图

如果本题要选A，按照下面讲义黄色部分的说法，为了使自己未来的职业机会更大，管理层应该要报告更激进的收入从而使公司财报能够年年超预期才对

而题干说的是管理层想要报告的更谨慎，那就只有C和这个内容非常相关（也就是讲义截图的蓝色部分）。因为行业环境超预期的强劲导致了公司的收入利润可能表现远超预期，那管理层就可能倾向于把一部分收入挪到下一期去，从而使下一期的收入增加帮助下一期收入实现超预期

不过，助教也觉得这个题目出的不是很好，A和C有混淆的感觉，助教已经把题目反映给了教研组，后续教研组反馈了以后助教也会给到同学进一步回复的

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