问题
单项选择题
A company’ s financial statement reads: Current $ 2000 Fixed assets 3000 Debt 3000 Equity 2000,The company sold $ 500 in receivables, but a review of the footnotes to the financial statements reveals that the credit risk was not transferred on the sale. Which of the following adjustments is an analyst reviewing the company least likely to make（）
A. Decrease equity by $ 500.
B. Increase debt (short-term liabilities) by $ 500.
C. Increase current assets (accounts receivable) by $ 500.
答案
参考答案：A
解析：
The idea here is to "undo" the transaction and treat it like a loan.