老师你好，感觉这题出的不太严谨。cash received了必然asset增加呀

问题如下：

Assume U.S. GAAP applies unless otherwise noted. Differences between accrued revenue and expenses and cash flows result in the creation of assets and liabilities. Would each of the following revenue events result in the creation of an asset or a liability when the event originally occurs?

选项：

A.Asset Asset B.Asset Liability C.Liability Liability

解释：

Revenue recognition before the cash is received will result in the creation of an accounts receivable, an asset, whereas when the cash is received before the revenue is recognized a liability, unearned revenue, is created.