NO.PZ2018062004000023
问题如下：
Molly is studying financial statement analysis, she says “unearned revenue is the cash received prior to revenue recognition and reported as an asset in the balance sheet.” Is she correct?
选项：
A.Correct
B.Incorrect, as unearned revenue is the cash received after revenue recognition.
C.Incorrect, as unearned revenue is reported as a liability in the balance sheet.
解释：
C is correct. Unearned revenue is when the firm receives cash before it provides goods or service to customers. In balance sheet, cash increases and a liability increases at the same amount.
如果unearned是应收的话，那应收不代表已经付了服务之类的吗，还是说unearned是预收？提前收取？
