问题如下：
Molly is studying financial statement analysis, she says “accrued expense is an asset, which is reported when the cash has not been paid but an expense is recognized.” Is she correct?
选项：
A.correct.
B.incorrect, it describes a prepaid expense, not an accrued expense.
C.incorrect, as accrued expense is reported as a liability in the balance sheet.
解释：
C is correct. Accrued expense is when the firm owes cash for expenses incurred. It increases the expense in balance sheet and increases accrued expense as a liability in the balance sheet.
老师 为什么B不对
