单选题 An analyst does research about the accrued revenue. Accrued revenue is properly classified on a financial statement as which of the following?
A. Assets.
B. Liabilities.
C. Equity.

【正确答案】 A
【答案解析】[解析] 应计收入(accrued revenue)是指企业已经提供了产品或服务，但现金还没到账的已确认收入，最典型的例子就是以赊销的方式向下游客户出售商品而形成的应收账款，这部分归类为资产。