NO.PZ2018062004000018
问题如下：
John has a bicycle factory and sold 500 bicycles on 1 March this year at a total price of $200,000. Assume the total cost is $150,000 and the payment will be received after 90 days. On 1 March, this transaction most likely resulted in:
选项：
A.an increase in accounts receivable of $150,000.
B.a net increase in assets of $50,000.
C.no effect on total assets.
解释：
B is correct.
The payment received in the future will increase the accounts receivable of $200,000. As 500 bicycles are sold, the inventory will decrease $150,000. Therefore, the net increase in assets is $50,000.
老师 所以这个题的表达是这样吗：
Sales 150,000
inventory 150,000
A/R 200,000
COGS 150,000
Revenue 50,000
