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。
题干哪里有提到呢