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[求助]L1 about current ratio

Which of the following transactions will most likely result in a decrease in a company's current ratio?

A. Recording of a warranty expense

B. Recording of revenue before cash is received

C. payment of a property insurance policy for the following year

 

Answer: a

 

Why not b? I think the unearned revenue should be considered as a current liability too.

[此贴子已经被作者于2011-5-17 21:02:21编辑过]

晕,为什么没换行呢。。。

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[求助]L1 about current ratio

help,please~~

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b 应该是accrued revenue. 定义是 firm provides goods&services before it receives cash payment. 计入account receivables, 所以Current ratio该增加

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Recording of revenue. it increase both current asset and current lib
Current ratio not change...

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