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Enjoy · 2024年04月04日

能解释一下每个选项的意思吗

NO.PZ2023081403000106

问题如下:

Q. The information provided by a low-quality financial report will most likely:

选项:

A.decrease company value. B.indicate earnings are not sustainable. C.impede the assessment of earnings quality.

解释:

C is correct. Financial reporting quality pertains to the quality of the information contained in financial reports. High-quality financial reports provide decision-useful information that faithfully represents the economic reality of the company. Low-quality financial reports impede assessment of earnings quality. Financial reporting quality is distinguishable from earnings quality, which pertains to the earnings and cash generated by the company’s actual economic activities and the resulting financial condition. Low-quality earnings are not sustainable and decrease company value.

能解释一下每个选项的意思吗

1 个答案

王园圆_品职助教 · 2024年04月04日

同学你好,你是看不懂题目意思?还是对某个选项有具体的疑问?如果是选项有疑问,你要提出明确的问题,助教才能给出更有针对性的回答哦

以下是题目的英文翻译

Q.低质量的财务报告提供的信息很可能会:

选项:A.降低公司价值。B.表示公司的收益不可持续。C.阻碍对公司收益质量的评估。

公司价值和财报质量是没有必然关系的,所以A错

公司的净利润是否可持续,和公司的净利润来源是否是主营业务,以及主营业务的增长性有关,和财报质量无关,B错

公司财报质量很低,说明其中信息很多都不真实或是有水分,那用这个有偏差的报表去衡量公司的利润表进而衡量公司的净利润到底高不高,到底来源有多少是真实的就会很困难,对报表使用者来说这样的报表就会使评估公司都变得困难,所以C正确


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