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CFA二级
包含CFA二级传统在线课程、通关课程及试题相关提问答疑;
reading 13 第12题,答案认为note 2是sign of potential reporting problem, 理由是increase in accounts payable和decrease in accounts payable可能暗示了overstating cashflow from operation. 但是我认为overstating cashflow是不可能的,cashflow必须有银行对账单作为支撑,审计也会向银行发出的询证函,请问overstating cashflow是怎么做到的?相反,我认为increase in accounts payable和decrease in accounts payable恰恰证明了cashflow from operation没有被overstate. 能对这题的答案解释一下嘛?
已回答精品问答
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