每天一道題檢驗(yàn)自己CFA知識(shí)掌握情況，不知道你對(duì)這道題做對(duì)的幾率有多大呢？是100%的知道這道考題所考的知識(shí)點(diǎn)還是一知半解呢？
Assume that Implet Tech Co is going to sell their latest smart phone. Information stated that they would delay production line due to several technical issues. Now, for those who already preordered and fully bill-paid customers, they need to wait another 3 months until Implet Tech Co delivers goods to them. Now, which of the following would be most likely considered for company and customers to record in their accounts based on the information given?
A. Accrued expense & Accrued revenue
B. Unearned revenue & Prepaid expenses
C. Accrued revenue & Prepaid expenses
正確答案是什么呢？你做對(duì)了嗎？小編告訴你這道題的正確答案Answer: B
為什么呢？給你送上解析就知道了！從Implet Tech Co(賣方)的角度來分析，公司選擇的是預(yù)收賬款(Unearned revenue)。因?yàn)樽鳛槿铑A(yù)定 現(xiàn)金已經(jīng)收到，之后生產(chǎn)線完工后再發(fā)貨。而3個(gè)月后發(fā)貨的那天，再記錄收入增加，負(fù)債降低這么一筆賬。因?yàn)檫@時(shí)候已經(jīng)把貨物遞交到買方手中，負(fù)債就結(jié)清了。
從客戶(Customer)的角度，作為買方選擇的是預(yù)付賬款(Prepaid expenses)。因?yàn)槟阆雀读隋X，但你之后才會(huì)收到貨物。等到3個(gè)月后真實(shí)收到貨物那一時(shí)刻，才會(huì)再記錄一筆賬，預(yù)付賬款減少，費(fèi)用增加。可能大家對(duì)預(yù)收賬款和預(yù)付賬款有些不了解，那簡(jiǎn)單的給大家普及一下！
戳：各科必背定義+歷年真題中文解析+學(xué)習(xí)備考資料（PDF版）
預(yù)收賬款(Unearned revenue)：就是今天你先收到錢，之后你再發(fā)貨。如果從公司的角度出發(fā)，以今天為始點(diǎn)，現(xiàn)金增加，而預(yù)收賬款(負(fù)債:liability)增加。到結(jié)點(diǎn)的時(shí)候，也就是派發(fā)貨物/提供服務(wù)的那一時(shí)點(diǎn)，收入增加，而同時(shí)負(fù)債減少。
預(yù)付賬款(Prepaid expenses)：則是反其道而行之，你今天先付錢，之后你再收貨。和預(yù)收賬款作比較，同樣以今天為始點(diǎn)，現(xiàn)金減少，而預(yù)付賬款(資產(chǎn)：asset)增加。到結(jié)點(diǎn)的時(shí)候，也就是費(fèi)用真實(shí)發(fā)生的那一時(shí)點(diǎn)，預(yù)付賬款減少，而同時(shí)費(fèi)用增加。
