NO.PZ2023040501000134
问题如下：
Webster tells Dodd that Dynamic Production was required to restate its 2016 financial statements as a result of its attempt to inflate sales revenue. Customers of Dynamic Production were encouraged to take excess product in 2016, and they were then allowed to return purchases in the subsequent period, without penalty.
Based on the information related to its restatement, Dynamic Production reported poor operating cash flow quality in 2016 by understating:
选项：
A.
inventories.
B.
net income.
C.
trade receivables.
解释：
The items primarily affected by improper revenue recognition include net income, receivables, and inventories. When revenues are overstated, net income and receivables will be overstated and inventories will be understated.
超卖允许免费退，revenue和receivable增加可以理解，inventory为啥被低估呢
