NO.PZ202304050100012502
问题如下：
(2) Lenihan’s concern about Euronet’s loans receivable from customers most likely indicates that he suspects that the company may be engaging in:
选项：
A.
off-balance-sheet financing.
B.
classification shifting.
C.
manipulative discretionary accruals.
解释：
B is correct. Euronet’s reporting of the loans receivable from customers as other assets reduces its accounts receivable balance and may result in more favorable accounts receivable measures. This is known as “classification shifting”.
A is incorrect. In this situation, Euronet is providing loans (financing) to its customers. Further, the fnancing provided is listed on the balance sheet as another asset. Off-balance-sheet financing refers to liabilities incurred by an entity that are not reported on its balance sheet.
C is incorrect. Discretionary accruals typically involve transactions or accounting choices outside the normal course. In this situation, Euronet is described as increasing the proportion of its vendor-financed sales, implying that vendor loans are a normal activity for the company.
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