NO.PZ2016012102000007
问题如下：
Which of the following statements is most accurate?
选项：
A. Accounts payable is classified as liabilities. Accounts receivable is classified as assets.
B. Accounts payable is classified as expense. Accounts receivable is classified as assets.
C. Accounts payable is classified as liabilities. Accounts receivable is classified as Revenues.
解释：
A is correct.
Accounts payable are liabilities. Accounts receivable are assets.
考点：财务报表科目
应付账款（Accounts payable）是负债类科目，应收账款（Accounts receivable）是资产类科目。
应付账款为什么不能记入费用，根据权责发生制，对方已经提供了产品和服务啊
