问题如下图：
选项：
A. 
B. 
C. 
解释：以物易物不是不太容易被发现吗？
NO.PZ2016012101000220问题如下Biin revenue recognition woulleast likely suspecteif:A.the firm engages in barter transactions.B.reporterevenue is higher ththe previous quarter.C.revenue is recognizebefore goo are shippeto customers. is correct.Biin revenue recognition cleto manipulation of information presentein financireports. Aressing the question to whether revenue is higher or lower ththe previous periois not sufficient to termine if there is biin revenue recognition. Aitionanalyticproceres must performeto provi warning signals of accounting malfeasance. Barter transactions are fficult to value properly anmresult in biin revenue recognition. Policies thmake it easier to prematurely recognize revenue, surevenue being recognizebefore goo are shippeto customers, ma warning sign of accounting malfeasance.解析题干让选least likely被怀疑的，barter transaction以物易物和提前确认revenue都是应该重点关注的问题，所以选择B，revenue比上一个季度高可能说明公司在不断发展，相对AC是比较正常的现象。 老师您好，该章讲义461页，第二小点fourth-quarter surprise是作为potentiwarning signs。那为什么B不对呢？
NO.PZ2016012101000220 reporterevenue is higher ththe previous quarter. revenue is recognizebefore goo are shippeto customers. B is correct. Biin revenue recognition cleto manipulation of information presentein financireports. Aressing the question to whether revenue is higher or lower ththe previous periois not sufficient to termine if there is biin revenue recognition. Aitionanalyticproceres must performeto provi warning signals of accounting malfeasance. Barter transactions are fficult to value properly anmresult in biin revenue recognition. Policies thmake it easier to prematurely recognize revenue, surevenue being recognizebefore goo are shippeto customers, ma warning sign of accounting malfeasance. 解析题干让选least likely被怀疑的，barter transaction以物易物和提前确认revenue都是应该重点关注的问题，所以选择B，revenue比上一个季度高可能说明公司在不断发展，相对AC是比较正常的现象。 如题。。。。。。。。
NO.PZ2016012101000220 以物易物为什么是预警信号？
NO.PZ2016012101000220 reporterevenue is higher ththe previous quarter. revenue is recognizebefore goo are shippeto customers. B is correct. Biin revenue recognition cleto manipulation of information presentein financireports. Aressing the question to whether revenue is higher or lower ththe previous periois not sufficient to termine if there is biin revenue recognition. Aitionanalyticproceres must performeto provi warning signals of accounting malfeasance. Barter transactions are fficult to value properly anmresult in biin revenue recognition. Policies thmake it easier to prematurely recognize revenue, surevenue being recognizebefore goo are shippeto customers, ma warning sign of accounting malfeasance.老师请问这题在讲义哪里
