问题如下图：
选项：
A. 
B. 
C. 
解释：
本来以为accrued revenue=account receivable，但是看完答案感觉晕掉了。。。
所以accrued revenue、acct receivable和unbilled revenue到底是什么意思和勾稽关系啊。。。
品职辅导员_小明 · 2018年11月20日
account receivable意思是企业在日常经营活动中产生的应付账款，比如客户应该给的钱，正常来说是先付定金，然后拿货，然后按照合同规定的比如3个月内收到尾款，那么这部分钱就是AR，将来有个经济利益的流入，如果三个月后真的收到尾款了，就可以确认一笔CASH，然后减少对应的AR。
先提供产品和服务，基于权责发生制，可以确认收入，但是对于公司来说是没有billing, no cash received，所以形成accrued revenue,也叫unbilled revenue，属于资产
accrued revenue也称unbilled revenue，是已经提供了商品或服务，但还没有收到钱，与销售活动产生应收账款类似，但是accrued revenue没有开票
NO.PZ2018062004000024问题如下Molly is stuing financistatement analysis, she says “accruerevenue is asset, it is reportewhen a revenue hbeen recognizebut no cash hbeen receiveanno billing occurs.” Is she correct?A.correct.B.incorrect, accruerevenue is the cash receiveprior to revenue recognition.C.incorrect, accruerevenue is reportea liability in the balansheet.A is correct. When the company recorrevenue anno billing occurs, the accruerevenue (asset, or unbillerevenue) is reporte When billing occurs, accruerevenue is rece anaccount receivable is increase When cash is receive reaccount receivable, anincrease cash.虽然靠死记硬背可以记下来，但还是不太理解，太绕了。希望老师将accruaccounting的unearnerevenue，accruerevenue， prepaiexpense，accrueexpense从生活的层面各举一个例子。
NO.PZ2018062004000024问题如下Molly is stuing financistatement analysis, she says “accruerevenue is asset, it is reportewhen a revenue hbeen recognizebut no cash hbeen receiveanno billing occurs.” Is she correct?A.correct.B.incorrect, accruerevenue is the cash receiveprior to revenue recognition.C.incorrect, accruerevenue is reportea liability in the balansheet.A is correct. When the company recorrevenue anno billing occurs, the accruerevenue (asset, or unbillerevenue) is reporte When billing occurs, accruerevenue is rece anaccount receivable is increase When cash is receive reaccount receivable, anincrease cash.accruerevenue 增加一笔 对应哪里 调平？
accruerevenue 和 acount receivable 都是应收账款的意思吧