NO.PZ2016012101000017
问题如下：
HVG, LLC paid $12,000 of cash to a real estate company upon signing a lease on 31 December 2005. The payment represents a $4,000 security deposit and $4,000 of rent for each of January 2006 and February 2006. Assuming that the correct accounting is to reflect both January and February rent as prepaid, the most likely effect on HVG’s accounting equation in December 2005 is:
选项：
A.no net change in assets.
B.a decrease in assets of $8,000.
C.a decrease in assets of $12,000.
解释：
A is correct.
The payment of January rent represents prepaid rent (an asset), which will be adjusted at the end of January to record rent expense. Cash (an asset) decreases by $12,000. Deposits (an asset) increase by $4,000. Prepaid rent (an asset) increases by $8,000. There is no net change in assets.
解析：05年12月付了12000，cash减少12000，其中4000是押金，8000是未来两个月的租金。提前付的租金是asset，因此asset增加8000；押金以后会退，也就是未来会有经济利益流入，因此也是asset，asset增加4000。也就是说，当天cash减少12000，同时增加两项资产，一项是押金Deposit4000，一项是prepaid rent8000，一加一减最终来看，asset总额没变。
过程中，准备了2006年1月2月的押金以及房租。问的是2005年的情况。那么签署的合同，并不代表付款了啊？第二个问题是，2006年1月以及2月分的支出不是还没有再2005年的时候产生么？ 那么问2005年的财务情况，不就是产生了一笔预付？ 时间节点是2005，那不就是增加了一个资产12000么？
