NO.PZ2019120301000071
问题如下：
Question Which of the following items is an example of deferred income?选项：
A.Normal operating expenses that have been paid in advance B.A payment received for contracted goods and services prior to their delivery C.An expense recognized on a company’s income statement but not paid for as of the balance sheet date解释：
SolutionB is correct. Deferred income arises when a company receives payment in advance of delivery of the goods and services associated with the payment.
A is incorrect because normal operating expenses that have been paid in advance are a type of prepaid expense and are included in other current assets, not deferred income.
C is incorrect because an expense that has been recognized on a company’s income statement but has not yet been paid as of the balance sheet date is an accrued expense, not deferred income.
Deferred income 和accrued revenue有什么区别？
