momo · 2023年11月29日
NO.PZ2023081403000112
问题如下：
Q. When earnings are increased by deferring research and development (R&D) investments until the next reporting period, this choice is considered:选项：
A.non-compliant accounting. B.earnings management as a result of a real action. C.earnings management as a result of an accounting choice.解释：
B is correct. Deferring R&D investments into the next reporting period is an example of earnings management by taking a real action.
没太看懂题，为什么是操纵，不是会计方法的改变
lynn_品职助教 · 2023年11月30日
嗨，从没放弃的小努力你好：
没太看懂题，为什么是操纵，不是会计方法的改变
题目问When earnings are increased by deferring research and development (R&D) investments until the next reporting period, this choice is considered:
意思是当通过将研发（R&D）投资推迟到下一个报告期来增加收益时是哪一种情况。
操纵有两种，real action 和accounting choice，也就是B和C，这两种都是操纵哈。
题目说的deferring research and development (R&D) investments until the next reporting period 是属于real action 最典型的例子。
即由管理层自主的推迟费用而导致利润上升。
还有一种是选择不同的会计方法或假设来达到操纵利润上升，就是accounting choice，比如坏账率应该是20%，但公司假设是10%，那么费用下降，利润上升。
而有一种会计估计都变化是不属于操纵的
earnings management as a result of an accounting choice 一般指的是会计估计这种变化，比如折旧从5年变成10年
----------------------------------------------就算太阳没有迎着我们而来，我们正在朝着它而去，加油！
NO.PZ2023081403000112 问题如下 Q. When earnings are increaseferring researanvelopment (R investments until the next reporting perio this choiis consire A.non-compliant accounting. B.earnings management a result of a reaction. C.earnings management a result of accounting choice. B is correct. ferring R investments into the next reporting periois example of earnings management taking a reaction.
NO.PZ2023081403000112问题如下Q. When earnings are increaseferring researanvelopment (R investments until the next reporting perio this choiis consireA.non-compliant accounting.B.earnings management a result of a reaction.C.earnings management a result of accounting choice.B is correct. ferring R investments into the next reporting periois example of earnings management taking a reaction.R发生了，还不记账，估计推迟到下一个perio不是操纵earnings么？
NO.PZ2023081403000112问题如下Q. When earnings are increaseferring researanvelopment (R investments until the next reporting perio this choiis consireA.non-compliant accounting.B.earnings management a result of a reaction.C.earnings management a result of accounting choice.B is correct. ferring R investments into the next reporting periois example of earnings management taking a reaction.这道题没有看懂。。。。。。
