[学习疑问] 请教下各位，accured expense/revenue, prepaid expense, unearned revene这个都怎么判断啊？真的好晕。急 revenue

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请教下各位，accured expense/revenue, prepaid expense, unearned revene这个都怎么判断啊？真的好晕。还有方向的问题，比如同一件事情，对于买方和卖方就不一样了，请问下大家有什么记忆的诀窍吗？