C为什么对？

NO.PZ2018062004000221

问题如下：

Which of the following description most likely indicate a premature revenue recognization? Compared with industrial average,

选项：

days sales outstanding is decreasing.

asset turnover is decreasing

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.

不理解为什么提前确认收入会导致A/R也上升，麻烦老师再解释一下C选项

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1 个答案

王园圆_品职助教 · 2024年12月28日

同学你好，所谓提前确认收入，就是公司其实还没有卖出货物的时候就先给自己记了一笔收入从而虚增了收入

此时由于公司并没有真的卖出货物，就不可能有客户给公司现金用来买这些虚假的货物——那公司怎么确认收入？只能确认一笔应收账款，同时I/S表下增加一笔revenue——这样B/S表才能实现记账平衡

所以提前确认收入很可能会导致A/R上升

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