NO.PZ2016012101000019
问题如下：
On 30 April 2006, Pinto Products received a cash payment of $30,000 as a deposit on production of a custom machine to be delivered in August 2006. This transaction would most likely result in which of the following on 30 April 2006?
选项：
A. No effect on liabilities.
B. A decrease in assets of $30,000.
C. An increase in liabilities of $30,000.
解释：
C is correct.
The receipt of cash in advance of delivering goods or services results in unearned revenue, which is a liability. The company has an obligation to deliver $30,000 in goods in the future. This balances the increase in cash (an asset) of $30,000.
解析：P公司先收到了产品定金，产品还没交货，属于负债，因此现金和负债均增加30000。
前面有道题也是关于deposit的，解析里说押金以后会退，也就是未来会有经济利益流入，因此也是asset。这二道题是否相悖？