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Allez😃Sea · 2020年05月28日

问一道题：NO.PZ2018062004000019

  1. CFA I
  2. FRA

问题如下：

DK, a magazine company, received $1,000 subscription fee on 1 January, 2017. Assume it distributes magazines each month, the transaction at the beginning of this year would most likely result in:

选项：

A.

no effects on total assets.

B.

an increase in revenue of $1,000.

C.

an increase in both assets and liabilities of $1,000.

解释：

C is correct. $1,000 subscription fee is unearned revenue. It will not be recognized as revenue, but as a liability. The cash payment will increase the assets. Therefore, both assets and liabilities will increase $1,000.

老师，这个是订阅费是预付款属于unearned revenue，为什么both increase in asset & liability？按照讲义视频里的划分，这笔钱不就应该属于liability吗？我能理解资产负债表为了两边平衡同时相加互相抵消，只是不理解讲义说的liability的性质，怎么理解？有点搞在一起

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3 个答案

Olive_品职助教 · 2020年07月12日

我的本意是(收到客户的)预付款，站在收款企业确实是预收款，你说的是对的

逢考必过过过过过过 · 2020年07月10日

也不知道为什么各位老师非都要解释成“预付款”，这种解释本身就令人迷惑，因为预付账款本身是个asset，这样解释会使得别人产生误解，这里是received，明明是个预收~这样才能是负债科目。

这笔的分录

Dr：Cash

Cr：Advanced from customer

这样就是C选项的含义


Olive_品职助教 · 2020年05月29日

嗨，爱思考的PZer你好：


unearned revenue这个科目，就是放在负债里的。

但是既然有预付款了，那么说明公司的cash肯定也增加，cash就是资产。

所以最终效果就是资产负债各增加一笔。解析里这句：“ The cash payment will increase the assets ”就是这个意思。


-------------------------------
努力的时光都是限量版，加油！


逢考必过过过过过过 · 2020年07月10日

也不知道为什么各位老师非都要解释成“预付款”，这种解释本身就令人迷惑，因为预付账款本身是个asset，这样解释会使得别人产生误解，这里是received，明明是个预收~这样才能是负债科目。

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