NO.PZ2018062004000028
问题如下：
In auditor’s report, it is reported that the management is manipulating company’s earning by increasing revenue significantly. The most likely effects on balance sheet is:
选项：
A.under-reported assets.
B.over-reported liability.
C.over-reported assets.
解释：
C is correct. Assets = Liabilities + owners’ equity, manipulating the earnings will increase the equity as well. To balance the basic accounting equation, either the assets will increase, or the liabilities will decrease.
我不太明白这个manipulating earning在现实情境里是什么意思，能不能给一个具体的例子
