NO.PZ2018062004000019
问题如下：
DK, a magazine company, received $1,000 subscription fee on 1 January, 2017. Assume it distributes magazines each month, the transaction at the beginning of this year would most likely result in:
选项：
A.
no effects on total assets.
B.
an increase in revenue of $1,000.
C.
an increase in both assets and liabilities of $1,000.
解释：
C is correct. $1,000 subscription fee is unearned revenue. It will not be recognized as revenue, but as a liability. The cash payment will increase the assets. Therefore, both assets and liabilities will increase $1,000.
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