NO.PZ2018062004000024
问题如下：
Molly is studying financial statement analysis, she says “accrued revenue is an asset, it is reported when a revenue has been recognized but no cash has been received and no billing occurs.” Is she correct?
选项：
A.
correct.
B.
incorrect, as accrued revenue is the cash received prior to revenue recognition.
C.
incorrect, as accrued revenue is reported as a liability in the balance sheet.
解释：
A is correct. When the company record revenue and no billing occurs, the accrued revenue (an asset, or unbilled revenue) is reported. When billing occurs, accrued revenue is reduced, and account receivable is increased. When cash is received, reduce account receivable, and increase cash.
accrued revenue 增加一笔 对应哪里 调平？
