NO.PZ2018062004000221
问题如下:
Which of the following description most likely indicate a premature revenue recognization? Compared with industrial average,
选项:
A.days sales outstanding is decreasing.
B.asset turnover is decreasing
C.receivables turnover is decreasing.
解释:
C is correct.
An increase in DSO or decrease in receivables turnover could suggest that some revenues are recorded prematurely or are even fictitious. An decrease in asset turnover cannot indicate premature revenue recognization.
解释一下为什么An increase in DSO or decrease in receivables turnover could suggest that some revenues are recorded prematurely。没理解