谢同学2023-04-07 13:12:12

财报质量的课后题1，1. Which of Pereira’s statements describes an accounting warning sign of potential overstatement or non-sustainability of operating and/or net income?原文是Statement 1 Miland shortened the depreciable lives for capital assets.Statement 2 Revenue growth has been higher than that of industry peers. Statement 3 Discounts to customers and returns from customers have decreased.，正确答案是2。我想问问3是给客户的折扣与收益均下降是正常的。这里的折扣是不是应该理解为折扣为3折，用户优惠幅度就是70%，用3折的价格购买商品，这样才和收益下降一致相符。相反折扣越大7折，其实用户的购买价格为实际价格的0.7，相应商家收益变高。