摩羯大小姐 · 2021年12月30日
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。
2022年的考纲里是否已经取消了相关内容呀NO.PZ2016012101000025问题如下When, the enof accounting perio cash hbeen paiwith respeto expense, the business shoulthen recorA.accrueexpense, asset.B.a prepaiexpense, asset.C.accrueexpense, a liability.B is correct.Payment of expenses in aanis callea prepaiexpense whiis classifieasset.解析提前用现金支付了费用，是prepaiexpense，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。老师你好，这道题不是说the enof 付了一笔钱吗？那不是paiin arrears吗？我理解的就是享受了服务还没付钱，在enof 才付了。 然后那个paiwith respe是啥意思？这里的意思又是服务先于pai？糊涂了。
NO.PZ2016012101000025 问题如下 When, the enof accounting perio cash hbeen paiwith respeto expense, the business shoulthen recor A.accrueexpense, asset. B.a prepaiexpense, asset. C.accrueexpense, a liability. B is correct.Payment of expenses in aanis callea prepaiexpense whiis classifieasset.解析提前用现金支付了费用，是prepaiexpense，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。 只是说付了一笔支出，哪里可以看出prepai
NO.PZ2016012101000025问题如下 When, the enof accounting perio cash hbeen paiwith respeto expense, the business shoulthen recorA.accrueexpense, asset.B.a prepaiexpense, asset.C.accrueexpense, a liability.B is correct.Payment of expenses in aanis callea prepaiexpense whiis classifieasset.解析提前用现金支付了费用，是prepaiexpense，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。hbeen pai这么就能理解成提前已经支付了呢？为什么不能理解成，在本期会计期末，费用已经支付了（就是这个费用已经在本期支付了）。如果我的理解是错的，那么如果按照我上面表达的意思，英文该如何表述？
NO.PZ2016012101000025问题如下When, the enof accounting perio cash hbeen paiwith respeto expense, the business shoulthen recor A.accrueexpense, asset. B.a prepaiexpense, asset. C.accrueexpense, a liability. B is correct.Payment of expenses in aanis callea prepaiexpense whiis classifieasset.解析提前用现金支付了费用，是prepaiexpense，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。题干哪里有提到呢
NO.PZ2016012101000025 这个题是不是需要明确一下题干中的the business 是收款方还是付款方，会影响结论
