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小果子 发表于 2008-4-13 14:31

每日一练F3 答案回复可见

<p>A company receives rent for subletting part of its office block.<br/>Rent, receivable quarterly in advance, is received as follows:<br/>Date of receipt&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Period covered $<br/>1 October 2001&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3 months to 31 December 2001 7,500-<br/>30 December 2001&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;31 March 2002 7,500<br/>4 April 2002&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3 0 June 2002 9,000<br/>1 July 2002&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;30 September 2002 9,000<br/>1 October 2002&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;31 December 2002 9,000<br/>What figures, based on these receipts, should appear in the company’s financial statements for the year ended<br/>30 November 2002?<br/>Income statement Balance sheet<br/>A $34,000 Debit Prepayment (Dr) $3,000<br/>B $34,500 Credit Accrual (Cr) $6,000<br/>C $34,000 Credit Accrual (Cr) $3,000<br/>D $34,000 Credit Prepayment (Dr) $3,000<br/></p><p>&nbsp;</p><p>C $2,500 + $7,500 + $9,000 + $9,000 + $6,000<br/>One month in advance = $3,000 Cr.</p>

karenljl 发表于 2008-4-17 17:16

C

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