new每天一练 paper 1.1
<p>1 B, a limited liability company, receives rent for subletting part of its office premises to a number of tenants.<br/>In the year ended 31 December 2004 B received cash of $318,600 from its tenants.<br/>Details of rent in advance and in arrears at the beginning and end of 2004 are as follows:<br/>31 December 2004 31 December 2003<br/>$ $<br/>Rent received in advance 28,400 24,600<br/>Rent owing by tenants 18,300 16,900<br/>All rent owing was subsequently received<br/>What figure for rental income should be included in the income statement of B for 2004?<br/>A $341,000<br/>B $336,400<br/>C $300,800<br/>D $316,200</p><p></p><p>属于基础题。最重要的是记住，在rent income 中，prepayment的b/d在credit边，accural的b/d在debit边。c/d相反。</p> ding...... thx! ？页:
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