问一道题：NO.PZ2018062004000025 [ CFA I ]

NO.PZ2018062004000025问题如下 Molly is stuing financistatement analysis. She says “prepaiexpense is the cash paiprior to recognizing expense anreportea liability on the balansheet.” She is: A.correct.B.incorrect, prepaiexpense is reporteasset on the balansheet.incorrect, prepaiexpense is the cash hnot been paiwith the occurrenof actuexpense. B is correct. Prepaiexpense is a normoperating expense thhbeen paiin aance.It is a typicitem incluin other current asset.It creases the cash anincreases prepaiexpense asset on the balansheet. In general, the assets of the firm hno effects.考点prepaiexpense解析Molly在学财务报表分析。她说prepaiexpense是在确认费用之前就支付出去现金了，而且在资产负债表上确认的是一笔负债。题目问她的说是否正确。prepaiexpense是预付账款，比如订牛奶订报纸，牛奶和报纸还没收到，但钱已经支付出去了，这时候会计上还不能确认费用，因为费用的确认有一个“matching principal”，要跟收入匹配，但这时候从现金收付上来看是已经支出了。现在付了钱，以后就能收到牛奶收到报纸，所以未来会有经济利益的流入，未来有经济利益的流入，符合资产的定义，所以prepaiexpense是一项资产，而不是负债。B正确。 老师在讲课的时候不是说，有一种情况是先付款，然后类似于上课，先交钱还欠一个课程，那么应该记在liability上，为什么这个不能记在liability上