题目
Among the Four Cs of credit analysis, the recognition of revenue prematurely most likely reflects a company’s:
选项
A.character.
B.covenants.
C.collateral.
答案
A
解析
： A is correct. Credit analysts can make judgments about management’s character in a number of ways, including by observing its use of aggressive accounting policies and/or tax strategies. An example of this aggressiveness is recognizing revenue prematurely. ： 这道题目问的是在四项信用分析中，过早确认收入最有可能反映出一家公司： A是正确的。信用分析师可以通过多种方式对管理层的特征做出判断，包括观察其积极的会计政策和/或税收策略的使用。这种激进的一个例子是过早地确认收入。