请问在B/S中怎么配平？

问题如下：

Money received from customers for products to be delivered in the future is recorded as:

选项：

A.

revenue and an asset.

B.

an asset and a liability.

C.

revenue and a liability.

解释：

B is correct.

The cash received from customers represents an asset. The obligation to provide a product in the future is a liability called "unearned income" or "unearned revenue." As the product is delivered, revenue will be recognized and the liability will be reduced.

解析：公司销售商品提前从客户处收到了现金，收到cash会使得资产负债表中的资产增加，但是商品还没有交付，不符合收入确认条件，属于unearned revenue，是负债项。因此选B，资产和负债同时增加。当商品交付以后，公司可以确认revenue，同时减少负债。