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李羊羊羊羊 · 2025年05月27日

这道题三个选项能都讲解一下吗

NO.PZ2023081403000118

问题如下:

Q. Which of the following concerns would most likely motivate a manager to make conservative accounting choices?

选项:

A.Attention to future career opportunities

B.Debt covenant violation risk in the current period

C.Unexpected strength in the business environment

解释:

C is correct. Managers may be motivated to understate earnings in a period with unexpected strong performance by delaying revenue recognition or accelerating expense recognition to increase the probability of exceeding expectations in a subsequent period (referred to as “banking” some earnings for the next period.)

问题明白,选项不是很清楚

1 个答案

王园圆_品职助教 · 2025年05月27日

同学你好,题目问以下哪个选项最有可能让管理层有动力选择保守的会计记账方法(也就是少确认收入,多确认费用)

首先要知道,一般来说管理层都是倾向于把公司的表现说的比实际更好的(也就是激进的会计记账方法,多确认收入,少确认费用)

A说的是关注未来的职业机会——就是管理层希望未来有更好的职业发展,那必然要把公司现在的表现进行夸大,让公司表现得非常好,这样别的公司才会觉得这个管理人厉害才会想要聘请这个管理人——所以此时应该会采用激进得会计记账方法才对

B说当期有债务条款违约的风险——一般企业借债的时候,债权人会额外对公司有一些财务表现上的要求,譬如利润率不能低于多少,收入增长率不能低于多少等等,一旦公司做不到就会要求提前归还债务——现在要违约了,说明可能公司的表现不够好,管理人肯定希望做大利润收入,选择激进的会计记账方法才对

只有C,商业环境超预期的强劲,说明公司现在表现得超乎预料得好,但是这种超预料得好很可能随着环境变化就消失了。管理层此时就会想少记录收入多记录费用,这样等到未来商业环境不好得时候再把现在藏起来的收入利润挪到那个时候,就能平滑企业的表现,让企业在差的环境中也显得更好

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