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小果子 发表于 2008-4-9 22:43

每天一练 paper 1.1 答案+分析

<p>11 During 2004, B, a limited liability company, paid a total of $60,000 for rent, covering the period from 1 October<br/>2003 to 31 March 2005.<br/>What figures should appear in the company’s financial statements for the year ended 31 December 2004?<br/>Income statement Balance sheet<br/>A $40,000 Prepayment $10,000<br/>B $40,000 Prepayment $15,000<br/>C $50,000 Accrual $10,000<br/>D $50,000 Accrual $15,000</p><p>&nbsp;</p><p> </p><p>A&nbsp; &nbsp;Income statement 12/18 x 60,000 = 40,000<br/>&nbsp;&nbsp;&nbsp; Prepayment 3/12 x 40,000 = 10,000</p><p>&nbsp;&nbsp; 大家最好画个线段图!实线表示此会计期间的,虚线相反!这样就很容易做了~~</p>

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