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KeynesYang · 2019年07月09日

问一道题:NO.PZ2017102901000037

问题如下图:

请问这个prepaid expense不是预付给供应商的钱的吗?解答说是operating类的expense不用计入,那如果是真的预付给供应商的款项,应该在IS还是BS中?应该叫什么呢?

    

选项:

A.

B.

C.

解释:



1 个答案
已采纳答案

Olive_品职助教 · 2019年07月15日

同学你好,Prepaid expense这个名词的定义指的就是operating expense,不是预付给供应商的钱,如果题目想指预付给供应商的钱,肯定会说明是购买存货的prepayments,也应该属于asset,不过这个教材里没有涉及,考试中我们就按照讲义上的公式代入计算就行。


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