单选题 An analyst does research about accrual accounting. A retail store in a shopping mall often pays its rent in advance. The originating entry to account for the rent most lilcely reduces cash and records a(n):
A. asset.
B. liability.
C. expense.

【正确答案】 A

【答案解析】[解析] 商场里的零售店提前预付房租，该房租属于待摊费用(prepaid expense)——资产类账户，现金已经支付，但费用不能马上全部确认，而是应该在一定期限内分摊费用。