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一根法棍 · 2025年04月22日

A为什么不对，C怎么理解

  1. CFA I
  2. FRA

NO.PZ2023081403000120

问题如下：

Q. A company is experiencing a period of strong financial performance. To increase the likelihood of exceeding analysts’ earnings forecasts in the next reporting period, the company would most likely undertake accounting choices for the period under review that:

选项：

A.inflate reported revenue.

B.delay expense recognition.

C.accelerate expense recognition.

解释：

C is correct. In a period of strong financial performance, managers may pursue accounting choices that increase the probability of exceeding earnings forecasts for the next period. By accelerating expense recognition or delaying revenue recognition, managers may reduce financial performance in the current period in order to inflate earnings in the next period and increase the likelihood of exceeding targets.

经历阶段性的强经济环境，按照通胀的计量不是很合理吗

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1 个答案

王园圆_品职助教 · 2025年04月22日

同学你好，你理解错题目意思了

A选项连题干一起是： the company would most likely undertake accounting choices for the period under review that inflate reported revenue.inflate revenue是指虚增revenue虚增营收的意思，和通胀没有关系

题目说了这个公司本身财务表现就非常的强劲，所以根本不需要虚增revenue公司自己的revenue表现肯定就已经很好了

注意：现在公司是希望能够“ exceeding analysts’ earnings forecasts in the next reporting period, ”在下个报告期间表现超过分析师预期，而不是本期超过预期，所以选项必须能使未来的一期表现更好而不是使现在的表现好

A选项充其量只能使本期的收入超过分析师预期，对下一期没有用

而Ｃ选项下本期加速了费用的确认，那自然下一期需要确认的费用就会变少，同样的revenue但是费用更少，那earnings的表现就会更好从而超过分析师预期

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