这道题我的理解就是我认为这这12000的支出是一个prepaid expense. 比如说4000(deposit),在12月份我交给房东的时候对我来说是一个支出,但是我俩个月后就能够拿回来(不是现在),那么不应该在左边的asset增加4000来平账吗?问题问的也是12月份的时候,accounting equition应该怎么样。如果按照答案来说,asset不变的话,那这个-4000在12月份的时候去哪里了呢?4000也是俩月后才能拿回来而不是现在呀。然后以下是我在网上找到的关于deposit的解释Definition of Security Deposit
A security deposit is often an amount paid by a tenant to a landlord to hold until the tenant moves. The security deposit amount is refundable to the tenant if the rental unit remains in its present condition.
Since the security deposit is refundable (and the tenant intends to comply with the specified conditions), the tenant that paid the security deposit will report the amount as an asset.