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.可以这么理解嘛：因为收入在现金前，所以多了份应收账款，所以资产变多。如果现金在利润前，卖方还没讲物品给买方就拿到了现金，则卖方多了份负债（即应该给买方的物品）。
