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Amy-Lily · 2025年07月04日

老师好,可以帮我再解释一下三个选项的答案是如何得到的吗?翻译了答案但是没太理解其中的逻辑关系,谢谢。

NO.PZ2024101001000056

问题如下:

Question Management can choose to inflate operating cash flows by:

选项:

A.A.decreasing accrued expenses. B.B.decreasing accounts receivable. C.C.reclassifying interest paid from financing to operating.

解释:

Solution
  1. Incorrect because an increase, not decrease, in current liabilities will increase operating cash flow and accrued expenses are an example of current liabilities.

  2. Correct because quality issues with cash flow reporting can exist. One issue that arises with regard to cash flow reporting quality is timing. For example, by selling receivables to a third party (decreasing accounts receivable) and/or by delaying paying its payables, a company can boost operating cash flow. Thus, an analyst can potentially detect management choices to decrease current assets or increase current liabilities, choices that will increase operating cash flow, by looking at asset utilization (activity) ratios, changes in balance sheet accounts, and disclosures in notes to the financial statements.

  3. Incorrect because interest paid is an outflow thus a negative cash flow item while another issue that arises with regard to cash flow reporting quality is related to classification of cash flows: Management may try to shift positive cash flow items from investing or financing activities to operating activities to inflate operating cash flows.

Evaluating Quality of Financial Reports
  • describe indicators of cash flow quality

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