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沐沐的方盒 · 2022年03月20日

这道题如果考点是会计恒等式的话就没意义了吧？

  1. CFA I
  2. FRA

NO.PZ2018062004000017

问题如下：

John has a bicycle factory and signed a contract to rent a plant for ten years recently. He prepaid the first three-year rent by cash which is $10,000 per year. At present, this transaction will most likely result in:

选项：

A.

no effect on assets

B.

an increase in expenses of $30,000

C.

a decrease in assets of $30,000

解释：

A is correct. The rent expenses will not be recognized in the income statement in terms of accrual accounting. The rent decreases the cash by $30,000 and increases the prepaid expenses by $30,000, both of which are in the assets. In general, there is no effect on assets.

您好，我理解这道题问的不是一增一减抵消之后的会计恒等式问题，而是说预付账款属于那个科目的吧？不然考点就很迷啊，感觉没什么意义呢……

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2 个答案

Kiko_品职助教 · 2022年03月23日

嗨，从没放弃的小努力你好：


因为prepaid expense是资产（我们提前支付了这笔钱，但是我们会在未来享受到这个服务，所以未来能给我们带来经济利益的流入，记为资产）

所以资产增加一项，但同时钱已经付出去了，现金减少了，一增一减，资产不变。

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Kiko_品职助教 · 2022年03月21日

嗨，努力学习的PZer你好：


是的。你理解的完全正确啊。就是考的预付账款属于什么科目~

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努力的时光都是限量版，加油！

沐沐的方盒 · 2022年03月22日

所以为什么选A啊？

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