NO.PZ2016012102000007
问题如下:
Which of the following statements is most accurate?
选项:
A.Accounts payable is classified as liabilities. Accounts receivable is classified as assets.
B.Accounts payable is classified as expense. Accounts receivable is classified as assets.
C.Accounts payable is classified as liabilities. Accounts receivable is classified as Revenues.
解释:
A is correct.
Accounts payable are liabilities. Accounts receivable are assets.
考点:财务报表科目
应付账款(Accounts payable)是负债类科目,应收账款(Accounts receivable)是资产类科目。
请问这些所有题型应收应付是否都应该体现在资产负债表也就是资产和负债还有所有者权益里面,像题干里出现的费用和收入是否看见了都直接排除?