NO.PZ2016012102000011
问题如下：
An engineer installed the printer for company A on Aug 30 and sent the invoice to the company on Sep 2. If the engineer and the company both prepare financial statements under the accrual method on Aug 31, how this transaction will be recognized by each of them ?
选项：
解释：
A is correct.
The engineer provided the service before paid. So the engineer will record this transaction as accrued revenue and company A will record it as accrued expense.Because the invoice has not been sent out by the statement date, it can not be shown in accounts receivable or accounts payable.
考点：财务报表科目
工程师在付款前，已经提供了服务(installed the printer on Aug 30)，根据权责发生制（accrual method），需要确认收入(工程师)和费用(A公司)。
所以工程师应将这笔交易记录为应计收入(Accrued revenue)，A公司应将其记录为应计费用(Accrued expense)。由于发票在报表日期尚未寄出，因此无法确认应收账款或应付账款中。
prepaid expense应该是就engineer而言还是company而言呢？什么样的情况下是叫prepaid expense呢？
