王同学2019-01-03 16:35:12

老师，你好，在课后题答案中有一段话：NI being greater than cash flow operation is a warning sign that the firm using aggressive accrual accounting policies that shift current express to future periods. Decreasing,not increasing,inventory turnover could suggest inventory obsolescence problems that should be recognized. Decreasing,not increasing,receivables turnover could suggest that some revenues are fictitious or recorded prematurelt or that the allowance for doubtful account is insufficient. 这里我不太明白为什么NI>CFO，就是表明公司可能使用激进的记账方法。还有：invetory turnover=COGS/average inventory，如果操纵利润的话，应该是将存货提前确认为收入，那么COGS增加，inventory减少，inventory turnover应该变大才对，为什么是inventory turnover降低表明了会有操纵利润的可能？同样的，receivable turnover=sales/average receivable，如果操纵利润，那么应该使sales升高，receivables降低，receivable turnover这个指标应当变大才对。