A. poor financial controls.
B. a justification of the fraudulent actions.
C. pressure to meet earnings expectations.
第1题
The ratio of operating cash flow to net income (the cash flow earnings index) would least likely be an “accounting red flag” when it is:
A. less than one.
B. declining over time.
C. highly variable.
第2题
Which of the following trends may signal the beginning of a liquidity crisis for an entity?
A.A shift from operating debt to financing liabilities.
B.An increase in trade credit and decrease in retained earnings.
C.A shift from operating debt to increases in owners’ contributed capital.
第3题
Which of the following transactions is least likely to increase a company’s reported cash from operations?
A.Securitizing accounts receivable
B.Delaying payments made to suppliers
C.Using short-term debt to reduce an existing account payable
第4题
Which of the following is the simplest way for a company to increase its reported operating cash flow?
A. Record sales on a bill-and-hold basis.
B. Slow down the rate of payment to suppliers.
C. Use a third party financial institution to pay suppliers.
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