引用:
作者pinguking
回頭來仔細分析一下AUO Q2的財報
可以看到跟去年同期相比
營業額的增加比例,與應收帳款增加的比例
我猜測channel stuffing的狀況應該挺嚴重的 
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托你的福,新學一個商業用語
channel stuffing

by google)
A deceptive business practice used by a company to inflate its sales and earnings figures by deliberately sending retailers along its distribution channel more products than they are able to sell to the public.
By channel stuffing, distributors temporarily beef up their accounts receivables. However, unable to sell the excess products, retailers will send the excess items instead of cash back to the distributor, who must readjust its accounts receivable and ultimately its bottom line. In other words, stuffing always catches up with the company, because it cannot maintain sales at the rate it is stuffing.
This is usually done fraudulently to raise the value of the stock. Channel stuffing is illegal.
最後那一句真是驚悚
