Mia
2024-01-29 22:12財(cái)報(bào)Q119為什么不選C,保守要做低利潤(rùn)，所以一次性確認(rèn)損失
所屬：CFA Level I > Financial Statement Analysis 視頻位置 相關(guān)試題
來(lái)源： 視頻位置 相關(guān)試題
1個(gè)回答
Goollii助教
2024-01-30 22:53
該回答已被題主采納
同學(xué)您好，
激進(jìn)的會(huì)計(jì)處理主要是增加利潤(rùn)或者減少債務(wù)，保守型會(huì)計(jì)處理并不是指減少利潤(rùn)，而是謹(jǐn)慎對(duì)待交易事項(xiàng)，在遵守準(zhǔn)則是使用保守的會(huì)計(jì)估計(jì)，因此A選項(xiàng)增加可持續(xù)性的收入更為保守。
原版書(shū)相關(guān)內(nèi)容如下：
Aggressive typically refers to choices that aim to enhance the company’s reported performance and financial position by inflating the amount of revenues, earnings, and/or operating cash flow reported in the period; or by decreasing expenses for the period and/or the amount of debt reported on the balance sheet.
Conservatism in financial reports can result from either
1) accounting standards that specifically require a conservative treatment of a transaction or an event
2) judgments made by managers when applying accounting standards that result in conservative results.
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