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09 schweser notes book2 page 255 第10题,请高手解释一下

10. Gateway Corporation reported sales of $180,000 for the current year. If accounts receivable increased $24000 during the year and unearned revenue decreased $4000 during the year, cash collected from sales was:

 

A. $152000

B. $156000

C. $160000

 

这个unearned revenue 怎么理解,为什么unearned revenue 减少了,cash collected from sales 就该减去它呢?不理解,请高手释疑解惑,谢谢!

 

自己顶一下,请高手帮忙解答一下,thanks!

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