NO.PZ2016012101000023
问题如下：
Which of the following statements about cash received prior to the recognition of revenue in the financial statements is most accurate? The cash is recorded as:
选项：
A.
deferred revenue, an asset.
B.
accrued revenue, a liability.
C.
deferred revenue, a liability.
解释：
C is correct.
Cash received prior to revenue recognition increases cash and deferred or unearned revenue. This is a liability until the company provides the promised goods or services.
解析：在确认收入之前收到的现金会增加资产中的现金科目，以及负债中的deferred revenue。当企业提供服务或者产品后，利润表中确认revenue，资产负债表中的deferred revenue就没有了。
deferred revenue 是不是和unearned revenue一样 ，都是先收到钱但实际服务还没提供 要等提供完再真正确认收入
