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小果子 发表于 2008-4-13 14:29

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<p>A company receives rent from a large number of properties. The total received in the year ended 31 October 2002<br/>was $481,200.<br/>The following were the amounts of rent in advance and in arrears at 31 October 2001 and 2002:<br/>31 October 2001 31 October 2002<br/>$ $<br/>Rent received in advance 28,700 31,200<br/>Rent in arrears (all subsequently received) 21,200 18,400<br/>What amount of rental income should appear in the company’s income statement for the year ended 31 October<br/>2002?<br/>A $486,500<br/>B $460,900<br/>C $501,500<br/>D $475,900</p><p>&nbsp;</p><p>D</p>

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