王秋宇 · 2022年03月08日
NO.PZ2018062004000074
问题如下：
Cash paid in advance is :
选项：
A. increase in revenue and decrease liabilities
B. increase in asset and decrease in liabilities
C. increase and decrease in asset
解释：
C is correct. Cash paid in advance is prepaid expense, which is an asset, so the asset will increase. In addition, cash is paid, so the asset will decrease.
不过对于预付款，很容易绕晕，还想多问一下。 1本题目是不是有一个假设条件，就是站在付款方角度，是资产增加和减少。减少cash，增加合同资产，是吧 2如果站在收款方角度，是不是收入增加，revenue增加，负债增加，负债中是什么科目？
NO.PZ2018062004000074问题如下Cash paiin aanis :A.increase in revenue ancrease liabilitiesB.increase in asset ancrease in liabilitiesC.increase ancrease in assetC is correct. Cash paiin aanis prepaiexpense, whiis asset, so the asset will increase. In aition, cash is pai so the asset will crease.这题出得有点怪，又增加又减少？没懂啊，求整体一下
increase in asset ancrease in liabilities increase ancrease in asset C is correct. Cash paiin aanis prepaiexpense, whiis asset, so the asset will increase. In aition, cash is pai so the asset will crease. cash 增加可以理解，asset 减少了哪一项呢谢谢。
