RE:my feeling on it...You can fake anything and I know cash has been faked before . https://www.businessinsider.com/china-stock-fraud-longtop-banks-complicit-2011-5 Also cash balances have been questioned in the recent nq.mobile scandal. AR has also been questioned in more scandals of course . GRE has a super high receivable balance relative to other Chinese competitors in tomato paste .