NO.PZ2024011002000019
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.没读懂这一题，请老师解释一下。
