| In this paper, a statistical analysis has been made of the overall situation of the A-share listed companies' accounts receivables in 2014, especially of QX's. Based on the comparative analysis of its indexes such as receivables growth, revenue growth, receivables turnover ratio, aging of receivables and its proportion of large customers from 2010 to 2014, the fact has been revealed that the company's account receivables growth and its revenue growth deviates from each other, and then the paper points out the possibility of the financial information distortion in this company. The case discussed in this paper aims to warn the investors to be aware of the risks, to make a proper judgment on a company's value and its stock prices. |