问题如下：
HVG, LLC paid $12,000 of cash to a real estate company upon signing a lease on 31 December 2005. The payment represents a $4,000 security deposit and $4,000 of rent for each of January 2006 and February 2006. Assuming that the correct accounting is to reflect both January and February rent as prepaid, the most likely effect on HVG’s accounting equation in December 2005 is:
选项：
A.no net change in assets.
B.a decrease in assets of $8,000.
C.a decrease in assets of $12,000.
解释：
A is correct.
The payment of January rent represents prepaid rent (an asset), which will be adjusted at the end of January to record rent expense. Cash (an asset) decreases by $12,000. Deposits (an asset) increase by $4,000. Prepaid rent (an asset) increases by $8,000. There is no net change in assets.
解析：05年12月付了12000，cash减少12000，其中4000是押金，8000是未来两个月的租金。提前付的租金是asset，因此asset增加8000。押金以后会退，也就是未来会有经济利益流入，因此也是asset，asset增加4000，最终来看，asset总额没变。
这里预付后，由于未享受“服务”，所以计入资产。
支出现金12000后，由于未享受，所以重新计入ASSET，从而没有改变，可以这么理解吗？
