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粥粥 · 2024年10月29日

请问这题还在考纲里吗

NO.PZ2023081403000112

问题如下:

Q. When earnings are increased by deferring research and development (R&D) investments until the next reporting period, this choice is considered:

选项:

A.non-compliant accounting. B.earnings management as a result of a real action. C.earnings management as a result of an accounting choice.

解释:

B is correct. Deferring R&D investments into the next reporting period is an example of earnings management by taking a real action.

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1 个答案

王园圆_品职助教 · 2024年10月29日

同学你好,这个题目助教不敢说就不会考哦,请看以下讲义截图,这里黄色部分是提到了这种行为的

只要看懂题目表述,知道公司事实上是为了让NI变高所以把今年要支出的研发费用递延到明年再支出了,就能看出这个事情和会计做账无关了, 而是一种实在的行为导致的NI增加,所以理论上也可以做哦

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