问题如下图：
英文不太好，over last five years period是说的最近5年内，ratio的变化？
expense实际发生且影响现金流这个能理解，NI最开始应该是高的，到后来随着expense逐渐确认会变低？所以ratio不是应该逐渐升高吗？我知道shift当期的ratio比实际高，但是问题是问的趋势吧？不太理解。。。
选项：
A. 
B. 
C. 
解释：
Olive_品职助教 · 2019年07月18日
同学你好，这道题说的是哪个是公司“using aggressive accrual accounting policies”，说明公司一直在用且现在也在用激进的会计方法，也就是说以前的费用包括现在的费用都在不断的被推迟到以后确认。换句话说呢，就是题目所说的last five-year period过去五年包括现在都是在享受着激进会计方法所带来的好处的，也就是NI过去包括现在一直都是被高估的，都是比现金流多的。推迟确认的费用在未来总有一天会确认，会导致NI变低，ratio升高，但是这是五年后的事儿了，不在这道题的考虑范围内。加油！
NO.PZ2016012101000222问题如下Whiof the following woulmost likely signtha company musing aggressive accruaccounting policies to shift current expenses to later perio? Over the last five-yeperio the ratio of cash flow to net income has:A.increaseeayear.B.creaseeayear.C.fluctuatefrom yeto year. is correct.If the ratio of cash flow to net income for a company is consistently below 1 or hclinerepeatey over time, this ma signof manipulation of information in financireports through aggressive accruaccounting policies. When net income is consistently higher thcash provioperations, one possible explanation is ththe company musing aggressive accruaccounting policies to shift current expenses to later perio.解析这道题问下面哪个是公司有可能推迟确认费用的信号？当公司故意推迟确认费用，那么当期的净利润会上升，但现金的支付是实实在在的，也就是说现金已经支付，CF下降，净利润上升，所以当公司推迟确认费用，CF/NI比率会下降。 请问 推迟费用 不是后续Net income 下降吗？为什么是上升呢？
NO.PZ2016012101000222 问题如下 Whiof the following woulmost likely signtha company musing aggressive accruaccounting policies to shift current expenses to later perio? Over the last five-yeperio the ratio of cash flow to net income has: A.increaseeayear. B.creaseeayear. C.fluctuatefrom yeto year. is correct.If the ratio of cash flow to net income for a company is consistently below 1 or hclinerepeatey over time, this ma signof manipulation of information in financireports through aggressive accruaccounting policies. When net income is consistently higher thcash provioperations, one possible explanation is ththe company musing aggressive accruaccounting policies to shift current expenses to later perio.解析这道题问下面哪个是公司有可能推迟确认费用的信号？当公司故意推迟确认费用，那么当期的净利润会上升，但现金的支付是实实在在的，也就是说现金已经支付，CF下降，净利润上升，所以当公司推迟确认费用，CF/NI比率会下降。 老师好，cash flow不是一个净值么，初始计量中费用都支付出去了，cash flow应该是最小，那后期的cash flow应该是增大？
NO.PZ2016012101000222 问题如下 Whiof the following woulmost likely signtha company musing aggressive accruaccounting policies to shift current expenses to later perio? Over the last five-yeperio the ratio of cash flow to net income has: A.increaseeayear. B.creaseeayear. C.fluctuatefrom yeto year. is correct.If the ratio of cash flow to net income for a company is consistently below 1 or hclinerepeatey over time, this ma signof manipulation of information in financireports through aggressive accruaccounting policies. When net income is consistently higher thcash provioperations, one possible explanation is ththe company musing aggressive accruaccounting policies to shift current expenses to later perio.解析这道题问下面哪个是公司有可能推迟确认费用的信号？当公司故意推迟确认费用，那么当期的净利润会上升，但现金的支付是实实在在的，也就是说现金已经支付，CF下降，净利润上升，所以当公司推迟确认费用，CF/NI比率会下降。 题目问的是Over the last five-yeperio the ratio of cash flow to net income has然后因为是aggressive 模式，那么当期的费用，在递延到后面。所以，NI是当期大、后面小。如果这样的话，这个value应该是先小后大，increase才对。——这个逻辑哪里有错误么
NO.PZ2016012101000222问题如下Whiof the following woulmost likely signtha company musing aggressive accruaccounting policies to shift current expenses to later perio? Over the last five-yeperio the ratio of cash flow to net income has:A.increaseeayear.B.creaseeayear.C.fluctuatefrom yeto year. is correct.If the ratio of cash flow to net income for a company is consistently below 1 or hclinerepeatey over time, this ma signof manipulation of information in financireports through aggressive accruaccounting policies. When net income is consistently higher thcash provioperations, one possible explanation is ththe company musing aggressive accruaccounting policies to shift current expenses to later perio.解析这道题问下面哪个是公司有可能推迟确认费用的信号？当公司故意推迟确认费用，那么当期的净利润会上升，但现金的支付是实实在在的，也就是说现金已经支付，CF下降，净利润上升，所以当公司推迟确认费用，CF/NI比率会下降。 老师我想问问哈，这道题为什么选crease呀，accruaccting的话我们不是每年递延确认的现金流会变多吗？因为之前的cf用的是accural这样。谢谢
NO.PZ2016012101000222问题如下Whiof the following woulmost likely signtha company musing aggressive accruaccounting policies to shift current expenses to later perio? Over the last five-yeperio the ratio of cash flow to net income has:A.increaseeayear.B.creaseeayear.C.fluctuatefrom yeto year. is correct.If the ratio of cash flow to net income for a company is consistently below 1 or hclinerepeatey over time, this ma signof manipulation of information in financireports through aggressive accruaccounting policies. When net income is consistently higher thcash provioperations, one possible explanation is ththe company musing aggressive accruaccounting policies to shift current expenses to later perio.解析这道题问下面哪个是公司有可能推迟确认费用的信号？当公司故意推迟确认费用，那么当期的净利润会上升，但现金的支付是实实在在的，也就是说现金已经支付，CF下降，净利润上升，所以当公司推迟确认费用，CF/NI比率会下降。 题干的意思不是说以下哪一项是企业采用了激进的会计政策转移当前的支出至以后的年份的信号？不是这样理解嘛？与延迟确认收入有啥关系？没太明白，请老师详细解答一下，谢谢