问题如下图：
我理解这道题应该是cash减3000，prepaid expenses加3000，这两项都属于资产负债表的资产科目，这样assets就不变动了。
看到其他提问中助教回答说损益表中没有确认expenses，我不太明白，一是这道题和损益表有什么关系？ 二是损益表也是权责发生制，所以应该确认expenses，既然B/S都确认了。
选项：
A. 
B. 
C. 
解释：
Olive_品职助教 · 2019年06月04日
同学你好，Prepaid expense虽然里面有一个expense单词，但是并不是损益表科目，而是资产项，相当于咱们日常生活的房租，先付租金后使用，所以在刚付完下月租金的时候，房子还没住，并不属于当期的expense，但是会带来未来经济利益的流入（未来可以使用房子了），所以属于资产项。这道题不涉及损益表的expense，正是因为权责发生制，才不能确认，因为预收款对应的经济业务其实还没有发生，按照权责发生制，要以本会计期间发生的费用和收入是否应计入本期损益为标准，而你思考的角度实际上是收付实现制，你认为已经付了钱了，就应该确认费用。这两个概念再体会下吧
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