问题如下图：
选项：
A. 
B. 
C. 
解释：低估存货为什么会导致OCF质量差ne
NO.PZ201812100100000705 问题如下 Baseon the information relateto its restatement, namic Proction reportepoor operating cash flow quality in 2016 unrstating: A.inventories. B.net income. C.tra receivables. A is correct.The items primarily affecteimproper revenue recognition inclu net income, receivables, aninventories. When revenues are overstate net income anreceivables will overstateaninventories will unrstate解析namic公司鼓励客户多购买其产品，第二年再无偿退货退款，虚增了公司当年的revenue和NI，而且当年资产负债表上的存货也会相应减少，同时应收账款增加。 NI increase, tra receiveables also increase
NO.PZ201812100100000705问题如下 Baseon the information relateto its restatement, namic Proction reportepoor operating cash flow quality in 2016 unrstating: A.inventories.B.net income.C.tra receivables. A is correct.The items primarily affecteimproper revenue recognition inclu net income, receivables, aninventories. When revenues are overstate net income anreceivables will overstateaninventories will unrstate解析namic公司鼓励客户多购买其产品，第二年再无偿退货退款，虚增了公司当年的revenue和NI，而且当年资产负债表上的存货也会相应减少，同时应收账款增加。这题考查的是什么啊？ 感觉对tra receivable 也受影响啊
老师您好，如果不考虑题中是先卖货再退货的情景的话，单纯只是存货计量的改变应该不会对现金流的质量产生影响吧？
Tra Receivables 是什么啊老师？ 不太记得这个概念
