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。 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？

B和C提到的expense和revenue是干扰项，什么情况确认expense和revenue呢？这两个都是损益表的科目吧。