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succi_z · 2022年05月30日

为什么不是B?

NO.PZ2016012101000220

问题如下:

Bias in revenue recognition would least likely be suspected if:

选项:

A.

the firm engages in barter transactions.

B.

reported revenue is higher than the previous quarter.

C.

revenue is recognized before goods are shipped to customers.

解释:

B is correct.

Bias in revenue recognition can lead to manipulation of information presented in financial reports. Addressing the question as to whether revenue is higher or lower than the previous period is not sufficient to determine if there is bias in revenue recognition. Additional analytical procedures must be performed to provide warning signals of accounting malfeasance. Barter transactions are difficult to value properly and may result in bias in revenue recognition. Policies that make it easier to prematurely recognize revenue, such as revenue being recognized before goods are shipped to customers, may be a warning sign of accounting malfeasance.

解析:题干让选least likely被怀疑的选项,barter transaction以物易物和提前确认revenue都是应该重点关注的问题,所以选择B,revenue比上一个季度高可能说明公司在不断发展,相对AC是比较正常的现象。

老师您好,该章讲义461页,第二小点:fourth-quarter surprise是作为potential warning signs。那为什么B不对呢?

2 个答案

Lucky_品职助教 · 2022年05月31日

嗨,从没放弃的小努力你好:


主要是以物易物的交易,对两个物品的价值很难去估值,这其中可操作的空间很大。正常企业其实很少以物易物的,商业上一般喜欢一手交钱一手交货。

B选项的利润上涨按常理思考很普遍,但两个企业互相交换商品,我们平日在新闻也很少听到哦

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

Lucky_品职助教 · 2022年05月31日

嗨,从没放弃的小努力你好:


同学很细心,很棒~ 这道题的B选项没有说是四季度,所以如果是一二三季度,那就不适用了,而且本题让选least likely,B选项比较合适,其他两个都非常有嫌疑

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

succi_z · 2022年05月31日

我的理解是,正常企业也会涉及到barter transaction,为什么就有嫌疑了?选项A也没描述具体的情况。而B就描述了比较具体的对比情节,比A显得更为有嫌疑。

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NO.PZ2016012101000220 reporterevenue is higher ththe previous quarter. revenue is recognizebefore goo are shippeto customers. B is correct. Biin revenue recognition cleto manipulation of information presentein financireports. Aressing the question to whether revenue is higher or lower ththe previous periois not sufficient to termine if there is biin revenue recognition. Aitionanalyticproceres must performeto provi warning signals of accounting malfeasance. Barter transactions are fficult to value properly anmresult in biin revenue recognition. Policies thmake it easier to prematurely recognize revenue, surevenue being recognizebefore goo are shippeto customers, ma warning sign of accounting malfeasance. 解析题干让选least likely被怀疑的,barter transaction以物易物和提前确认revenue都是应该重点关注的问题,所以选择B,revenue比上一个季度高可能说明公司在不断发展,相对AC是比较正常的现象。 如题。。。。。。。。

2021-10-22 09:26 1 · 回答

NO.PZ2016012101000220 以物易物为什么是预警信号?

2021-10-06 21:42 1 · 回答

NO.PZ2016012101000220 reporterevenue is higher ththe previous quarter. revenue is recognizebefore goo are shippeto customers. B  is correct. Biin revenue recognition cleto manipulation of information presentein financireports. Aressing the question to whether revenue is higher or lower ththe previous periois not sufficient to termine if there is biin revenue recognition. Aitionanalyticproceres must performeto provi warning signals of accounting malfeasance. Barter transactions are fficult to value properly anmresult in biin revenue recognition. Policies thmake it easier to prematurely recognize revenue, surevenue being recognizebefore goo are shippeto customers, ma warning sign of accounting malfeasance.老师请问这题在讲义哪里

2021-02-24 13:17 1 · 回答

以物易物不是不太容易被发现吗?

2018-08-26 18:09 1 · 回答