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.
这句话是对的吧？unearned revenue就会带来资产负债变Asset的cash部分增加啊，当然同事liability也会增加，但是这句话没问题啊 资产负债表两端都会增加。
