问题
单项选择题
A company reports the following information about its annual percentage changes:
·Revenue increases by 14%
·Receivable increases by 20%
·Inventory increases by 27%
This information indicates the company least likely has implemented:
A. higher credit standards for customers.
B. more aggressive revenue recognition.
C. less efficient inventory management.
答案
参考答案：A
解析： 题目中，公司应收账款(receivable)增长的速度比收入(revenue)增长的速度快，说明企业的收入确认方式比较激进，有很多产品出售后并未取得销售回款，同时说明对于客户的信用标准降低，允许客户更多地赊账；而存货(inventory)相对于收入大幅度增加，说明公司没有采取有效的存货管理手段。综上所述，选项B和C都是正确的说法，只有选项A是错误的说法。