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Clare · 2021年07月07日

为实现收入上升和cash上升以及负债上升是什么关系?

NO.PZ2018062004000023

问题如下:

Molly is studying financial statement analysis, she says “unearned revenue is the cash received prior to revenue recognition and reported as an asset in the balance sheet.” Is she correct?

选项:

A.

Correct

B.

Incorrect, as unearned revenue is the cash received after revenue recognition.

C.

Incorrect, as unearned revenue is reported as a liability in the balance sheet.

解释:

C is correct. Unearned revenue is when the firm receives cash before it provides goods or service to customers. In balance sheet, cash increases and a liability increases at the same amount.

现金上升和负债上升数量相同,那和收入上升什么关系

1 个答案

纠纠_品职答疑助手 · 2021年07月08日

嗨,努力学习的PZer你好:


在这里,unearned revenue 是属于没有开始提供货物或者服务,事先收的客户的钱。

这部分钱,是不能被确认收入的。所以收入上升是0。

unearned revenue和收入上升没有关系。

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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