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momo · 2023年11月29日

income

NO.PZ2023081403000115

问题如下:

Q. Conservative accounting choices will most likely lead to:

选项:

A.decreased reported earnings in later periods. B.increased reported earnings in the period under review. C.increased debt reported on the balance sheet at the end of the current period.

解释:

C is correct. Accounting choices are considered conservative if they decrease the company’s reported performance and financial position in the current period under review. Conservative choices may increase the amount of debt reported on the balance sheet. They may decrease the revenues, earnings, or operating cash flow reported for the period and increase those amounts in later periods.

a为什么不对呢。。。。

1 个答案

lynn_品职助教 · 2023年11月30日

嗨,努力学习的PZer你好:


a为什么不对呢。。。。


保守的记账方法是把坏事记往前记,好事往后记,


对current period 是decrease,


但以对later periods是increase。


A选项A.decreased reported earnings in later periods. 收入是好事,往后记,那么later periods应该是increased,A错误。


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虽然现在很辛苦,但努力过的感觉真的很好,加油!