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懒惰的土豆 · 2024年09月25日

如题

  1. CFA I
  2. FRA

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.

想请教一下为什么提前确认收入会导致应收账款A/R的增加，这应该从什么方面去理解

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1 个答案

lynn_品职助教 · 2024年09月26日

嗨，努力学习的PZer你好：


同学你好：

想请教一下为什么提前确认收入会导致应收账款A/R的增加，这应该从什么方面去理解

题目问哪项指标说明公司提前确认收益。公司提前确认收益是收不到现金的，所以AR会增加。

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努力的时光都是限量版，加油！

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