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blade8932 · 2022年10月04日

老师不是不是以后这种PREPAID,可以总结对资产都是没有影响的?

NO.PZ2018062004000017

问题如下:

John has a bicycle factory and signed a contract to rent a plant for ten years recently. He prepaid the first three-year rent by cash which is $10,000 per year. At present, this transaction will most likely result in:

选项:

A.

no effect on assets

B.

an increase in expenses of $30,000

C.

a decrease in assets of $30,000

解释:

A is correct. The rent expenses will not be recognized in the income statement in terms of accrual accounting. The rent decreases the cash by $30,000 and increases the prepaid expenses by $30,000, both of which are in the assets. In general, there is no effect on assets.

RT

1 个答案

Kiko_品职助教 · 2022年10月05日

嗨,努力学习的PZer你好:


这个逻辑是 prepaid expense是资产,所以资产增加,但同时现金减少了,一增一减,所以最终资产不变。


----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!

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