虚构收入为什么不能通过increasing liabilities实现呢？

问题如下：

If a company reported fictitious revenue, it could try to cover up its fraud by:

选项：

decreasing assets.

increasing liabilities.

creating a fictitious asset.

解释：

C is correct.

In order to balance the accounting equation, the company would either need to increase assets or decrease liabilities. Creating a fictitious asset would be one way of attempting to cover up the fraud.

解析：如果有虚假收入，通常会增加RE导致Equity增加。为了平衡资产负债表，需要增加资产或者减少负债。