【2.10 Elementary Accounting Daily Practice】
Elementary Accounting Practice
(Multiple choice) Among the following options, the one that is not a financial asset is ( ).
A. Bank deposits
B. Cash on hand
C. Prepaid Accounts
D. Accounts receivable
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Answer: C
Exam Centre: Overview of Financial Assets
【Analysis】 The future economic benefits arising from prepaid accounts are goods or services, not the right to receive cash or other financial assets, not financial assets.
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