NO.PZ2016012102000007
问题如下：
Which of the following statements is most accurate?
选项：
A.Accounts payable is classified as liabilities. Accounts receivable is classified as assets.
B.Accounts payable is classified as expense. Accounts receivable is classified as assets.
C.Accounts payable is classified as liabilities. Accounts receivable is classified as Revenues.
解释：
A is correct.
Accounts payable are liabilities. Accounts receivable are assets.
考点：财务报表科目
应付账款（Accounts payable）是负债类科目，应收账款（Accounts receivable）是资产类科目。
题目：A is correct.
Accounts payable are liabilities. Accounts receivable are assets.
考点：财务报表科目
应付账款（Accounts payable）是负债类科目，应收账款（Accounts receivable）是资产类科目。
非常抱歉，因为没有会计基础，只听课还是不太理解“损益表是按照权责发生制”这句话。具体有以下几个问题：
首先，应收应付为什么是资产负债科目，是因为还没有实现收入或费用所以不能算在损益表吗？
其次，我对权责发生制的理解是权责发生制与应收应付等项目直接挂钩（可能不对），如果应收应付不算在损益表内，为什么说损益表按照权责发生制，应该说应收应付行为按照权责发生制？
最后，当钱货到达时间不一致时（即出现应收应付项目），除了应收应付项目，损益表还可能会有其他项目产生吗？
感谢回答！
