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SYc · 2024年02月25日

花钱付房租不是现金或银行存款减少，从而资产减少吗？

  1. CFA I
  2. FRA

NO.PZ2018062004000017

问题如下：

John has a bicycle factory and signed a contract to rent a plant for ten years recently. He prepaid the first three-year rent by cash which is $10,000 per year. At present, this transaction will most likely result in:

选项：

A.

no effect on assets

B.

an increase in expenses of $30,000

C.

a decrease in assets of $30,000

解释：

A is correct. The rent expenses will not be recognized in the income statement in terms of accrual accounting. The rent decreases the cash by $30,000 and increases the prepaid expenses by $30,000, both of which are in the assets. In general, there is no effect on assets.

花钱付房租不是现金或银行存款减少，从而资产减少吗？

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1 个答案

lynn_品职助教 · 2024年02月26日

嗨，爱思考的PZer你好：


花钱付房租不是现金或银行存款减少，从而资产减少吗？


因为这里是预付


repaid expense（预付费用）是资产。


预付费用指的是公司提前支付的费用，但是在当前会计期间内还没有得到相应的服务或商品。这些费用会在未来的会计期间内逐渐消耗或使用。


例如，一家公司可能提前支付了一年的保险费用，但是在当前会计期间内只能将其中一个月的费用计入作为当期支出，剩余费用则会在未来的月份逐渐计入。


所以repaid expense作为资产增加，但同时现金减少了，一增一减，所以最终资产不变。

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