frr0717
2017-11-29 00:51Q. Conservative, rather than aggressive, accounting is most likely associated with: increased sustainability of earnings. higher current reported performance. recognition of losses once certain. Solution 請老師解釋下A. 看懂了意思, 看沒明白sustainability為什么要avoid? 謝謝. A is correct. Conservative accounting choices decrease a company’s reported performance and results in the current period and may increase its reported performance and financial position in later periods. Therefore, it typically avoids a sustainability issue. B is incorrect because higher current reported performance is a result associated with aggressive accounting choices, not conservative ones. C is incorrect because in general, conservatism means that losses are recognized when probable; waiting to recognize losses until they are certain would be an aggressive approach rather than a conservative one.
所屬：CFA Level I 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
2個回答
Sinny助教
2017-11-29 09:55
該回答已被題主采納
同學你好，這里說的是avoid sustainability的問題，這里issue指的是存在的問題。
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追問
就是說, 要避免earnings持續(xù)增長的issue對吧?
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追答
不是要避免earnings持續(xù)增長的issue，而是指企業(yè)可能存在的導致無法持續(xù)增長的問題
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Irene助教
2017-11-29 11:43該回答已被題主采納
同學你好。
是avoid sustainability issue。這個issue說的是不穩(wěn)定的問題，所以就應(yīng)該被avoid。
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