问题如下图：
选项：
A. 
B. 
C. 
解释：
Olive_品职助教 · 2019年03月31日
同学你好， 这是原版书的一个实证研究结论，与premature revenue直接相关的特征是DSO变高和receivable turnover变低，和asset turnover无明显关系。我们也可以这么理解，其他条件不变，AR上升会导致asset turnover上升，但是提前确认收入说明revenue也增加了，receivable turnover通常是一个大于1的数，分子分母增加相同金额，receivable turnover会变小。而asset turnover的大小不一定，分子分母同时变大相同金额，ratio最终的变化方向无法确定。加油！
NO.PZ2018062004000221 问题如下 Whiof the following scription most likely incate a premature revenue recognization? Comparewith instriaverage, A.ys sales outstanng is creasing. B.asset turnover is creasing C.receivables turnover is creasing. C is correct.increase in O or crease in receivables turnover coulsuggest thsome revenues are recorprematurely or are even fictitious. crease in asset turnover cannot incate premature revenue recognization. 想请教一下为什么提前确认收入会导致应收账款A/R的增加，这应该从什么方面去理解
NO.PZ2018062004000221 问题如下 Whiof the following scription most likely incate a premature revenue recognization? Comparewith instriaverage, A.ys sales outstanng is creasing. B.asset turnover is creasing C.receivables turnover is creasing. C is correct.increase in O or crease in receivables turnover coulsuggest thsome revenues are recorprematurely or are even fictitious. crease in asset turnover cannot incate premature revenue recognization. crease in asset turnover cannot incate premature revenue recognization. 为什么不能？
NO.PZ2018062004000221 问题如下 Whiof the following scription most likely incate a premature revenue recognization? Comparewith instriaverage, A.ys sales outstanng is creasing. B.asset turnover is creasing C.receivables turnover is creasing. C is correct.increase in O or crease in receivables turnover coulsuggest thsome revenues are recorprematurely or are even fictitious. crease in asset turnover cannot incate premature revenue recognization. 一下为什么increase in O or crease in receivables turnover coulsuggest thsome revenues are recorprematurely。没理解
NO.PZ2018062004000221问题如下 Whiof the following scription most likely incate a premature revenue recognization? Comparewith instriaverage, A.ys sales outstanng is creasing.B.asset turnover is creasingC.receivables turnover is creasing.C is correct.increase in O or crease in receivables turnover coulsuggest thsome revenues are recorprematurely or are even fictitious. crease in asset turnover cannot incate premature revenue recognization.老师，我想问问，这个premature revenue recog，是什么意思，有什么特征吗。因为对这个知识点没有印象。谢谢
NO.PZ2018062004000221 问题如下 Whiof the following scription most likely incate a premature revenue recognization? Comparewith instriaverage, A.ys sales outstanng is creasing. B.asset turnover is creasing C.receivables turnover is creasing. C is correct.increase in O or crease in receivables turnover coulsuggest thsome revenues are recorprematurely or are even fictitious. crease in asset turnover cannot incate premature revenue recognization. 不太理解提前确认销售收入，那么Net revenue会上升，导致应收账款周转率上升才对，因为应收账款周转率=Net revenue/AR.为什么是下降呢？