这不是翻译 , 是要帮忙做的会计伦理题,要用英文回答.

题目

这不是翻译 , 是要帮忙做的会计伦理题,要用英文回答.
Ethical issue
a) Dylan Bailey wishes to negotiate a larger bank loan in order to purchase a retail outlet in Ipswich. The bank wishes to see the 2010 financial statements. Sales for July 2010 are buoyant and Bailey suggests to his accountant, who is a long-standing personal friend, that some of the sales invoices dated July be pre-dated as June and included in June 2010 sales. This amount to $35,000 of sales.
Advise the accountant on her course of action. You should use an ethical decision-making model and also make reference to any relevant GAAP and APES 110.

答案

Since the anticipation of invoicing is obviously against the assertion of revenue according to GAAP and it is not ethical either.This incompliant action will cause a higher legal risk rather than the lack of loan.A reasonable way to comfort his boss may be recording some of the sales into "accrued revenue" subject that is allowed under US GAAP frame,and explain the whole thing to his bank.