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毛线 · 2020年02月24日

问一道题：NO.PZ2018062004000017

  1. CFA I
  2. FRA

问题如下：

John has a bicycle factory and signed a contract to rent a plant for ten years recently. He prepaid the first three-year rent by cash which is $10,000 per year. At present, this transaction will most likely result in:

选项：

A.

no effect on assets

B.

an increase in expenses of $30,000

C.

a decrease in assets of $30,000

解释：

A is correct. The rent expenses will not be recognized in the income statement in terms of accrual accounting. The rent decreases the cash by $30,000 and increases the prepaid expenses by $30,000, both of which are in the assets. In general, there is no effect on assets.

请问为什么不是增加了asset？

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1 个答案

Olive_品职助教 · 2020年02月24日

嗨，爱思考的PZer你好：


prepaid expense是资产，所以资产增加，但同时现金减少了，一增一减，资产不变。


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