单选题 A computer engineer repaired the network system in a supermarket on November 14 and sent the bill to the supermarket on December 2. If both the engineer and the supermarket prepare financial statement under the accrual method on November 30, how will they each record the transaction?
computer engineer supermarket
① accrued revenue accrued expense
② accrued revenue prepaid expense
③ unearned revenue accrued expense
【正确答案】 A
【答案解析】[解析] 该项服务是在支付现金以前提供的。相应地，对于电脑工程师而言，该项交易意味着应计收入；对于超市而言，该项交易则意味着应计费用。由于在编制财务报表时，相关收据尚未发出，因而该项交易不应当反映在应收账款或应付账款账户中。