没看懂2为什么是warning signal

NO.PZ201812100100000701问题如下 Whiof Webster’s notes about BIG Instriprovis accounting warning sign of a potentireporting problem? A.Only Note 1B.Only Note 2C.Both Note 1 anNote 2 B is correct.Only Note 2 provis a warning sign. The combination of increases in accounts payable with substanticreases in accounts receivable aninventory are accounting warning sign thmanagement moverstating cash flow from operations. Note 1 es not necessarily provi a warning sign. Operating income being greater thoperating cash flow is a warning sign of a potentireporting problem. In this case, however, BIG Instrial’s operating income is lower thits operating cash flow.解析Note 2是warning sign。A/P增加，同时A/R和inventory大幅下降，有可能高估CFO（=NI+p-ΔINV-ΔAR+ΔAP）。Note 1不是warning sign，但如果反过来operating income比operating cash flow大，那么就是warning sign。如果和Inventory 都大幅下降，那说明lta 和lta Inventory 都会是比较大的值，lta 是比较小的值，这样算出来的CFO 是比较小的，为什么说会高估CFO 呢？

NO.PZ201812100100000701 问题如下 Whiof Webster’s notes about BIG Instriprovis accounting warning sign of a potentireporting problem? A.Only Note 1 B.Only Note 2 C.Both Note 1 anNote 2 B is correct.Only Note 2 provis a warning sign. The combination of increases in accounts payable with substanticreases in accounts receivable aninventory are accounting warning sign thmanagement moverstating cash flow from operations. Note 1 es not necessarily provi a warning sign. Operating income being greater thoperating cash flow is a warning sign of a potentireporting problem. In this case, however, BIG Instrial’s operating income is lower thits operating cash flow.解析Note 2是warning sign。A/P增加，同时A/R和inventory大幅下降，有可能高估CFO（=NI+p-ΔINV-ΔAR+ΔAP）。Note 1不是warning sign，但如果反过来operating income比operating cash flow大，那么就是warning sign。 老师 是不是只要 operating income 低于 O都认为是goosign? 因为我记得何老师有讲过两个相近或者OCF比 income大就好 ，但什么情况下会OCF比income 大很多很多 呢

NO.PZ201812100100000701 问题如下 Whiof Webster’s notes about BIG Instriprovis accounting warning sign of a potentireporting problem? A.Only Note 1 B.Only Note 2 C.Both Note 1 anNote 2 B is correct.Only Note 2 provis a warning sign. The combination of increases in accounts payable with substanticreases in accounts receivable aninventory are accounting warning sign thmanagement moverstating cash flow from operations. Note 1 es not necessarily provi a warning sign. Operating income being greater thoperating cash flow is a warning sign of a potentireporting problem. In this case, however, BIG Instrial’s operating income is lower thits operating cash flow.解析Note 2是warning sign。A/P增加，同时A/R和inventory大幅下降，有可能高估CFO（=NI+p-ΔINV-ΔAR+ΔAP）。Note 1不是warning sign，但如果反过来operating income比operating cash flow大，那么就是warning sign。 如题，脑子没转过弯来

Note 1 如果cash from operating被高估，财务报表也有可能存在problem，也是个warning sign，不能仅仅因为账面盈利比创造现金少（偏保守）的做法，就认为财务报表没有问题。就好比上市公司会倾向于利润虚增，也有非上市公司则倾向少记利润少缴税，虽然方向和出发点不同，但是都不排除财务记账存在问题啊？是不是这道题目出的不够严谨？