CFA扫雷: 如何区分Unearned Revenue和Prepaid Expense
雷区: Financial Reporting and Analysis
探雷：
对于多数同学而言，这两个知识点就是他们心头的那颗定时地雷，只要踩到(考到)就可能会爆炸(出错)。具体的问题体现在：
1. 对知识点概念的理解不(够)清晰，无法找出区别，导致做错；
排雷：
预收账款(Unearned revenue)：说白了就是今天你先收到钱，之后你再发货。如果从公司的角度出发，以今天为始点，现金增加，而预收账款(负债:liability)增加。到结点的时候，也就是派发货物/提供服务的那一时点，收入增加，而同时负债减少。
预付账款(Prepaid expenses)：则是反其道而行之，你今天先付钱，之后你再收货。和预收账款作比较，同样以今天为始点，现金减少，而预付账款(资产：asset)增加。到结点的时候，也就是费用真实发生的那一时点，预付账款减少，而同时费用增加。
例题：
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
Answer: B
解析：从Implet Tech Co(卖方)的角度来分析，公司选择的是预收账款(Unearned revenue)。因为作为全款预定 现金已经收到，之后生产线完工后再发货。而3个月后发货的那天，再记录收入增加，负债降低这么一笔账。因为这时候已经把货物递交到买方手中，负债就结清了。
从客户(Customer)的角度，作为买方选择的是预付账款(Prepaid expenses)。因为你先付了钱，但你之后才会收到货物。等到3个月后真实收到货物那一时刻，才会再记录一笔账，预付账款减少，费用增加。
相关CFA备考扫雷：
