不是很明白这道题

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：

no effect on assets

an increase in expenses of $30,000

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.

prepaid expense是assets为什么不是decrease in assets？

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1 个答案

王园圆_品职助教 · 2025年03月10日

同学你好，题目说公司预付了3年的租金费用

所以会计记账是： cash: - 3*10000 = -30000

prepaid expense: +30000

由于现金和预付费用都是asset，这笔交易属于资产内部一正一负的交易，直接就互相抵消了，最后asset整体就是不会增加也不会减少的

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