问题
单项选择题
Which of the following actions was least likely a warning sign of potential earnings manipulation disclosed in Sunbeam’ s financial statement footnotes（）
A. A record level of earnings, yet operating cash flow was negative.
B. Significant use of barter transactions.
C. Receivables were increasing, but bad debt expense was decreasing.
答案
参考答案：B
解析：
Sunbeam was not involved in significant batter transactions. The other choices are warning signs related to Sunbeam’ s accounting scandal.