问题如下图：
选项：
A. 
B. 
C. 
解释：
老师，从做题的角度所有这些都make sense。
但是，如果从会计处理看，是不是可以offset 不同的科目，对吧？两笔应该都计入，只是最后asset 的“数值” 不变，这样理解对吗？
NO.PZ2018062004000017 问题如下 John ha bicycle factory ansignea contrato rent a plant for ten years recently. He prepaithe first three-yerent cash whiis $10,000 per year. present, this transaction will most likely result in: A.no effeon assets B.increase in expenses of $30,000 C.a crease in assets of $30,000 A is correct. The rent expenses will not recognizein the income statement in terms of accruaccounting. The rent creases the cash $30,000 anincreases the prepaiexpenses $30,000, both of whiare in the assets. In general, there is no effeon assets. 如果可以，可以详细讲一下思考过程吗？我不太确定是怎么记账的
NO.PZ2018062004000017问题如下John ha bicycle factory ansignea contrato rent a plant for ten years recently. He prepaithe first three-yerent cash whiis $10,000 per year. present, this transaction will most likely result in:A.no effeon assetsB.increase in expenses of $30,000C.a crease in assets of $30,000A is correct. The rent expenses will not recognizein the income statement in terms of accruaccounting. The rent creases the cash $30,000 anincreases the prepaiexpenses $30,000, both of whiare in the assets. In general, there is no effeon 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？
NO.PZ2018062004000017 问题如下 John ha bicycle factory ansignea contrato rent a plant for ten years recently. He prepaithe first three-yerent cash whiis $10,000 per year. present, this transaction will most likely result in: A.no effeon assets B.increase in expenses of $30,000 C.a crease in assets of $30,000 A is correct. The rent expenses will not recognizein the income statement in terms of accruaccounting. The rent creases the cash $30,000 anincreases the prepaiexpenses $30,000, both of whiare in the assets. In general, there is no effeon assets. 花钱付房租不是现金或银行存款减少，从而资产减少吗？
NO.PZ2018062004000017 问题如下 John ha bicycle factory ansignea contrato rent a plant for ten years recently. He prepaithe first three-yerent cash whiis $10,000 per year. present, this transaction will most likely result in: A.no effeon assets B.increase in expenses of $30,000 C.a crease in assets of $30,000 A is correct. The rent expenses will not recognizein the income statement in terms of accruaccounting. The rent creases the cash $30,000 anincreases the prepaiexpenses $30,000, both of whiare in the assets. In general, there is no effeon assets. 不是expense减少30000吗
NO.PZ2018062004000017 问题如下 John ha bicycle factory ansignea contrato rent a plant for ten years recently. He prepaithe first three-yerent cash whiis $10,000 per year. present, this transaction will most likely result in: A.no effeon assets B.increase in expenses of $30,000 C.a crease in assets of $30,000 A is correct. The rent expenses will not recognizein the income statement in terms of accruaccounting. The rent creases the cash $30,000 anincreases the prepaiexpenses $30,000, both of whiare in the assets. In general, there is no effeon assets. prepaiexpense和unearnerevenue如何区别呢可以举实际例子说明吗？
