classification shifting为什么不对？

问题如下：

(1) If Ishmael’s concern about ZipTech’s possible earnings manipulation is valid, the tactic the company is using is best described as:

选项：

channel stuffing.

classification shifting.

contingent selling.

解释：

A is correct. Ishmael’s concern about manipulating income is based on the calls with analysts who follow ZipTech’s customers and those companies’ unusually high year-end purchases at favorable prices. Channel stuffing is the tactic of inducing customers to order products just before year-end that they would otherwise not order, or order at a later date, by offering them generous terms, such as favorable pricing.

B is incorrect. Classification shifting relates to how an item is classified within a particular financial statement. ZipTech’s actions to drive sales by potentially inducing purchases by its customers result in additional sales on its income statement. There is no indication that an attempt was made to classify the sales as another type of transaction.

C is incorrect. Contingent sales induce customers to buy by offering the right to return. There is no indication ZipTech offered return rights; they offered more favorable pricing.