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.
请问：本题B选项“under review”指当年财报还是往年财报，看到“review"我理解是回顾的往年，今年采用保守的记账方法，利润较往年不就低了吗？而且C选项说的"debt"也很迷，保守的会计记账主要影响(I/S)NI——(B/S)R/E，而Debt不是Liability科目吗？挨不上啊..怎么就增加了？
感谢老师！
