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青豆° · 2021年12月27日

请问什么时候能offset，什么时候不能offset

  1. CFA I
  2. FRA

NO.PZ2018062004000017

问题如下：

John has a bicycle factory and signed a contract to rent a plant for ten years recently. He prepaid the first three-year rent by cash which is $10,000 per year. At present, this transaction will most likely result in:

选项：

A.

no effect on assets

B.

an increase in expenses of $30,000

C.

a decrease in assets of $30,000

解释：

A is correct. The rent expenses will not be recognized in the income statement in terms of accrual accounting. The rent decreases the cash by $30,000 and increases the prepaid expenses by $30,000, both of which are in the assets. In general, there is no effect on assets.

老师你好，我理解这道题asset里面cash和预付款一减一增，但是之前principle里面有一个no offset，想请问一下请问什么时候能offset，什么时候不能offset？

是不是Asset内部子科目可以互相offset，但是asset和liability各个子科目不能offset？

谢谢。

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Kiko_品职助教 · 2021年12月28日

嗨，爱思考的PZer你好：


我说一下我的理解。这里的offset跟principal里面的offset意思还不太一样。这里offset说的是数字上的offset，意思就是资产端一增一减，asset变化是0。

但是principal里面的no offsetting意思是每一笔都要记录，比如asset+300同时liability增加200记成-200，我们不能直接轧差变成asset+100；再比如收入+200，费用-150，不能直接记+50。

——是不是Asset内部子科目可以互相offset，但是asset和liability各个子科目不能offset？

从数字角度看其实都可以offset，但记录的时候我们不能轧差记录，要每一笔都记录。

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