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James · 2025年03月28日

这道题的考点是什么?三个选项都很陌生,上课时似乎没见过。

* 问题详情,请 查看题干

NO.PZ202304050100012501

问题如下:

(1) If Ishmael’s concern about ZipTech’s possible earnings manipulation is valid, the tactic the company is using is best described as:

选项:

A.

channel stuffing.

B.

classification shifting.

C.

contingent selling.

解释:

A is correct. Ishmael’s concern about manipulating income is based on the calls with analysts who follow ZipTech’s customers and those companies’ unusually high year-end purchases at favorable prices. Channel stuffing is the tactic of inducing customers to order products just before year-end that they would otherwise not order, or order at a later date, by offering them generous terms, such as favorable pricing.

B is incorrect. Classification shifting relates to how an item is classified within a particular financial statement. ZipTech’s actions to drive sales by potentially inducing purchases by its customers result in additional sales on its income statement. There is no indication that an attempt was made to classify the sales as another type of transaction.

C is incorrect. Contingent sales induce customers to buy by offering the right to return. There is no indication ZipTech offered return rights; they offered more favorable pricing.

没太搞懂这题想考什么

1 个答案

王园圆_品职助教 · 2025年03月29日

同学你好,A和B都是学过的概念,这道题就是在考察我们学过的概念而已

A选项channel stuffing是指公司通过向经销商或零售商发送超出其实际销售能力的产品,人为夸大销售数据。这种做法通常在报告期末将多余的货物通过分销渠道发送,以使财务报表显得更具吸引力。也会被视为一种NI的欺诈——对应的就是题干中“customers of the networking equipment makers. Several of these customer organizations had reported higher-than-originally-forecasted capital spending in the final three months of 2017, and a few had bragged about the favorable pricing they had been able to negotiate. Ishmael further observes that all those with the unexpectedly higher spending were known to use ZipTech as their primary equipment provider. ”这部分的描述

另外A选项对应的原版书讲义截图如下

B选项classification shifting是指分类的变动,就是有的是一次性收入(non-recurring item)但是被公司放在了recurring item里面,这个虽然不会影响总收入,但是会虚增核心的recurring earnings——但是题干中的描述和B根本无关,所以B不能选

C选项的contingent selling原版书中没有这个概念,是无关选项,所以C也不能选