我能理解C，但是按C的意思，资产和负债同时增加相同的数，那总资产的影响应该抵消了。
问题如下图：
选项：
A. 
B. 
C. 
解释：
NO.PZ2018062004000019问题如下 , a magazine company, receive$1,000 subscription fee on 1 January, 2017. Assume it stributes magazines eamonth, the transaction the beginning of this yewoulmost likely result in:A.no effects on totassets.B.increase in revenue of $1,000.C.increase in both assets anliabilities of $1,000.C is correct. $1,000 subscription fee is unearnerevenue. It will not recognizerevenue, but a liability. The cash payment will increase the assets. Therefore, both assets anliabilities will increase $1,000.前边有道题很像 先预付了三个月1w/月的rent 答案选的no effort。那里意思难道是 总额没有增减？和这里不同 是因为表述原因？
NO.PZ2018062004000019问题如下, a magazine company, receive$1,000 subscription fee on 1 January, 2017. Assume it stributes magazines eamonth, the transaction the beginning of this yewoulmost likely result in:A.no effects on totassets.B.increase in revenue of $1,000.C.increase in both assets anliabilities of $1,000.C is correct. $1,000 subscription fee is unearnerevenue. It will not recognizerevenue, but a liability. The cash payment will increase the assets. Therefore, both assets anliabilities will increase $1,000.谢谢谢谢谢谢谢谢谢谢谢谢
NO.PZ2018062004000019问题如下, a magazine company, receive$1,000 subscription fee on 1 January, 2017. Assume it stributes magazines eamonth, the transaction the beginning of this yewoulmost likely result in:A.no effects on totassets.B.increase in revenue of $1,000.C.increase in both assets anliabilities of $1,000.C is correct. $1,000 subscription fee is unearnerevenue. It will not recognizerevenue, but a liability. The cash payment will increase the assets. Therefore, both assets anliabilities will increase $1,000.收到一千块在revenue这里不应该+1000吗？
老师，这个是订阅费是预付款属于unearnerevenue，为什么both increase in asset & liability？按照讲义视频里的划分，这笔钱不就应该属于liability吗？我能理解资产负债表为了两边平衡同时相加互相抵消，只是不理解讲义说的liability的性质，怎么理解？有点搞在一起
