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James · 2025年03月29日

怎么分析c选项

NO.PZ2023040501000140

问题如下:

Spaulding extracted selected financial information for Aeolus from its financial statements and annual report. The information is presented in Exhibits 2.


Spaulding tells Tomlinson that she believes the quality of earnings has deteriorated and that the recent increase in profitability is the result of earnings management. In support, she presents several ratios in Exhibit 3.


From her analysis of Exhibits 2 and 3, which of the following would most likely have led Spaulding to be concerned about low quality earnings? The company’s:

选项:

A.

change in depreciation methods.

B.

change in receivables to revenue ratio.

C.

treatment of restructuring charges.

解释:

Normally, the ratio of the change in receivables to revenue should remain fairly stable, particularly in this case where revenues have changed by less than 2%. An increase in this ratio means that a smaller percentage of sales has been collected . This may arise due to a decrease in the customer's ability to pay and/or channel stuffing, or even fictitious sales.

重组费用是一次性的,所以不会对盈利质量带来长期不利影响,这样理解对吗?

1 个答案

王园圆_品职助教 · 2025年03月29日

同学你好,题目问的不是“盈利质量带来长期不利影响”,而就是问公司当下的做账会不会导致NI的质量偏低啊

请看以下题目截图对于重组费用的说明,题目说了由于有更多的员工提前退休,所以公司确认了13M的operating expense——经营性费用是会直接反映在经营利润和core EPS 里的,公司对这个费用的归类不会导致公司的经营利润偏高,或者NI偏高,而是会使NI更低的,这种处理就不存在虚增NI的问题,也就是对重组费用的处理公司没有问题,所以不能选C

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