单选题 An analyst does research about earnings quality. With respect to U. S. GAAP, which of the following is least likely an accounting warning sign for a company?
A. the use of short useful lives for amortization.
B. a decrease in the last-in, first-out (LIFO) reserve.
C. the use of high discount rates for pension plan liabilities.

【正确答案】 A

【答案解析】[解析] 对摊销使用更短的使用年限会使得摊销费用变大，净利润变小，这是一种保守的做法，并不是警示信号。LIFO准备(reserve)下降，有可能是由于LIFO清算(liquidation)引起的，造成销货成本(COGS)虚假下降，净利润虚假上升，是警示信号。对于养老金用更高的折现率，使得预计给付义务(projected benefit obligation)变小，能够使负债虚假变小，也是警示信号。