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.
老师您好，我不理解，为什么不是C
我在别的回复里看见
有老师回复如下：accrued expense和accounts payable之间有一个开没开票的区别，A公司在收到发票之前，是accrued expense,在收到发票之后是accounts payable。
想问下，这种开票的区分方式是在哪儿体现的，准则里有么？
我理解作为，Printer被修好了，权利义务都已经发生了，我就应该付钱，那么就是AP。Accrued 一般是还没有发生，我先预提出来。
