· 2021年04月11日
NO.PZ2016012101000074
问题如下：
When a company pays its rent in advance, its balance sheet will reflect a reduction in:
选项：
A. assets and liabilities.
B. assets and shareholders’ equity.
C. one category of assets and an increase in another.
解释：
C is correct.
Paying rent in advance will reduce cash and increase prepaid expenses, both of which are assets.
解析：提前付的租金属于prepaid expense，是资产项，所以资产一增一减，增加的是prepaid expense，减少的是cash。
这个为什么不是account payableNO.PZ2016012101000074问题如下When a company pays its rent in aance, its balansheet will reflea rection in:A.assets anliabilities.B.assets anshareholrs’ equity.C.one category of assets anincrease in another.C is correct.Paying rent in aanwill recash anincrease prepaiexpenses, both of whiare assets.解析提前付的租金属于prepaiexpense，是资产项，所以资产一增一减，增加的是prepaiexpense，减少的是cash。做对了，但又有点疑惑提前付租金为什么不是现金和应付款同时减少
为什么cash会减少呢
解析能看得明白，和c怎么联系在一起的？题目+c的意思是公司先付租金，资产负债表将减少一个种类的资产增加另一个种类？什么意思？
B为什么不对？expense不是会降低equity吗
