关于正确选项

NO.PZ2016012102000007 问题如下 Whiof the following statements is most accurate? A.Accounts payable is classifieliabilities. Accounts receivable is classifie assets. B.Accounts payable is classifieexpense. Accounts receivable is classifieassets. C.Accounts payable is classifieliabilities. Accounts receivable is classifieRevenues. A is correct.Accounts payable are liabilities. Accounts receivable are assets.考点财务报表科目应付账款（Accounts payable）是负债类科目，应收账款（Accounts receivable）是资产类科目。 题目A is correct.Accounts payable are liabilities. Accounts receivable are assets.考点财务报表科目应付账款（Accounts payable）是负债类科目，应收账款（Accounts receivable）是资产类科目。非常抱歉，因为没有会计基础，只听课还是不太理解“损益表是按照权责发生制”这句话。具体有以下几个问题首先，应收应付为什么是资产负债科目，是因为还没有实现收入或费用所以不能算在损益表吗？其次，我对权责发生制的理解是权责发生制与应收应付等项目直接挂钩（可能不对），如果应收应付不算在损益表内，为什么说损益表按照权责发生制，应该说应收应付行为按照权责发生制？最后，当钱货到达时间不一致时（即出现应收应付项目），除了应收应付项目，损益表还可能会有其他项目产生吗？感谢回答！

NO.PZ2016012102000007 问题如下 Whiof the following statements is most accurate? A.Accounts payable is classifieliabilities. Accounts receivable is classifie assets. B.Accounts payable is classifieexpense. Accounts receivable is classifieassets. C.Accounts payable is classifieliabilities. Accounts receivable is classifieRevenues. A is correct.Accounts payable are liabilities. Accounts receivable are assets.考点财务报表科目应付账款（Accounts payable）是负债类科目，应收账款（Accounts receivable）是资产类科目。 请问这些所有题型应收应付是否都应该体现在资产负债表也就是资产和负债还有所有者权益里面，像题干里出现的费用和收入是否看见了都直接排除？

NO.PZ2016012102000007 Accounts payable is classifieexpense. Accounts receivable is classifieassets. Accounts payable is classifieliabilities. Accounts receivable is classifieRevenues. A is correct. Accounts payable are liabilities. Accounts receivable are assets. 考点财务报表科目 应付账款（Accounts payable）是负债类科目，应收账款（Accounts receivable）是资产类科目。 应付账款为什么不能记入费用，根据权责发生制，对方已经提供了产品和服务啊

老师好，这道题提到的AP和的概念在视频和讲义中都未提到，能否详细介绍下这两个概念？