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逢考必过过过过过过 · 2020年08月06日

问一道题:NO.PZ2018062004000211

问题如下:

A friend has asked you to explain the differences between conservative and aggressive accounting. Which of the following will you most likely include in your explanation?

选项:

A.

conservative may decrease the company’s performance in later periods.

B.

investors may prefer conservative rather than aggressive accounting choices.

C.

aggressive accounting choices could increase carrying value of liabillities.

解释:

Answer is B, investors may prefer conservative rather than aggressive accounting choices because a positive surprise is acceptable. conservative may increase the company’s performance in later periods.

A哪里有问题?

1 个答案

纠纠_品职答疑助手 · 2020年08月06日

嗨,从没放弃的小努力你好:


conservative 的方法就是把费用确认在前面,把收益尽可能确认在后面。

这样的话是提高后期的利润。


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