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shuangzili · 2022年03月28日

应该是100,000吧？

  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.

对答案没异议，对答案的解释有问题。


前面说了签了一个10年的合同。


我理解应该是Asset里面cash减少100，000，然后prepaid expense增加10万对吗？因为是权责发生制，所以签的合同是多少就是多少，不应该是解释里面的3w？这点不是很理解

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1 个答案

Kiko_品职助教 · 2022年03月30日

嗨，从没放弃的小努力你好：


题目说了预付了三年的，并不是10年，所以cash减少的肯定是三年的，prepaid也是增加的是三年的。权责发生制是根据权利义务的发生确认。我付了三年的钱，代表我暂时只有3年的使用它的权利。跟签的合同多少没有关系。

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