这题

问题如下：

Molly is studying financial statement analysis. She says “prepaid expense is the cash paid prior to recognizing an expense and reported as a liability on the balance sheet.” She is:

选项：

A.

correct.

B.

incorrect, as prepaid expense is reported as an asset on the balance sheet.

C.

incorrect, as prepaid expense is the cash has not been paid with the occurrence of an actual expense.

解释：

B is correct.

Prepaid expense is a normal operating expense that has been paid in advance.It is a typical item included in other current asset.

It decreases the cash and increases prepaid expense as an asset on the balance sheet. In general, the assets of the firm has no effects.

考点：prepaid expense

解析：Molly在学财务报表分析。她说prepaid expense是在确认费用之前就支付出去现金了，而且在资产负债表上确认的是一笔负债。题目问她的说是否正确。

prepaid expense是预付账款，比如订牛奶订报纸，牛奶和报纸还没收到，但钱已经支付出去了，这时候会计上还不能确认费用，因为费用的确认有一个“matching principal”，要跟收入匹配，但这时候从现金收付上来看是已经支出了。

现在付了钱，以后就能收到牛奶收到报纸，所以未来会有经济利益的流入，未来有经济利益的流入，符合资产的定义，所以prepaid expense是一项资产，而不是负债。选项B正确。