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Jing,L · 2024年06月22日

助教您好，题目我做对了，但麻烦帮我看看我的思路是否正确。

  1. CFA I
  2. FRA

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.

我想的是，预付款支付出去，将来会带来现金流的是asset +3000 ，所以放左边 。

然后现金支付出去 也是asset -3000。，所以相抵，左边asset不受影响

这样想对吗？

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1 个答案

lynn_品职助教 · 2024年06月23日

嗨，从没放弃的小努力你好：


我想的是，预付款支付出去，将来会带来现金流的是asset +3000 ，所以放左边 。


然后现金支付出去 也是asset -3000。，所以相抵，左边asset不受影响


这样想对吗？


是的。cash和预付款都是资产方，现金减少，预付款增加，完全正确。

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