NO.PZ2023081403000120
问题如下：
Q. A company is experiencing a period of strong financial performance. To increase the likelihood of exceeding analysts’ earnings forecasts in the next reporting period, the company would most likely undertake accounting choices for the period under review that:选项：
A.inflate reported revenue. B.delay expense recognition. C.accelerate expense recognition.解释：
C is correct. In a period of strong financial performance, managers may pursue accounting choices that increase the probability of exceeding earnings forecasts for the next period. By accelerating expense recognition or delaying revenue recognition, managers may reduce financial performance in the current period in order to inflate earnings in the next period and increase the likelihood of exceeding targets.
为什么A选项不对
