NO.PZ2016012101000025
问题如下：
When, at the end of an accounting period, cash has been paid with respect to an expense, the business should then record:
选项：
A.an accrued expense, an asset.
B.a prepaid expense, an asset.
C.an accrued expense, a liability.
解释：
B is correct.
Payment of expenses in advance is called a prepaid expense which is classified as an asset.
解析：提前用现金支付了费用，是prepaid expense，未来就不会再付了，相当于未来会有经济利益的流入，是资产项。
When, at the end of an accounting period, cash has been paid with respect to an expense, the business should then record:
A
an accrued expense, an asset.
B
a prepaid expense, an asset.
C
an accrued expense, a liability.
