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momo · 2024年02月12日

expence

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.

不是expense减少30000吗

2 个答案

lynn_品职助教 · 2024年03月17日

嗨,努力学习的PZer你好:


是 prepaid 哦,第一个打错了,第二个是直接复制的,这里纠正一下,谢谢同学提醒

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lynn_品职助教 · 2024年02月12日

嗨,努力学习的PZer你好:


repaid expense(预付费用)是资产。


预付费用指的是公司提前支付的费用,但是在当前会计期间内还没有得到相应的服务或商品。这些费用会在未来的会计期间内逐渐消耗或使用。例如,一家公司可能提前支付了一年的保险费用,但是在当前会计期间内只能将其中一个月的费用计入作为当期支出,剩余费用则会在未来的月份逐渐计入。


所以repaid expense作为资产增加,但同时现金减少了,一增一减,所以最终资产不变。


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Helen 🎈 · 2024年03月13日

是prepaid 还是 repaid 。。。

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