每天一练1.1
<p>A company has sublet part of its offices and in the year ended 30 November 2003 the rent receivable was:<br/>Until 30 June 2003 $8,400 per year<br/>From 1 July 2003 $12,000 per year<br/>Rent was paid quarterly in advance on 1 January, April, July, and October each year.<br/>What amounts should appear in the company’s financial statements for the year ended 30 November 2003?<br/>Income statement<br/>Rent receivable Balance sheet<br/>A $9,900 $2,000 in sundry payables<br/>B $9,900 $1,000 in sundry payables<br/>C $10,200 $1,000 in sundry payables<br/>D $9,900 $2,000 in sundry receivables</p><p></p><p>B (7/12 x 8,400) + (5/12 x 12,000) = 9,900<br/>1,000 paid in advance in sundry payables</p><p>rent变之前的房租为8400/12*7=4900</p><p>同理，变为12000后为12000/12*5=5000</p><p> Rent receivable为4900+5000=9900</p><p> 10月份交付了10，11，12月的房租，prepayment为1个月1000</p>页:
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