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小果子 发表于 2008-4-18 15:55

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<p>At 31 March 2002 a company had oil in hand to be used for heating costing $8,200 and an unpaid heating oil bill<br/>for $3,600.<br/>At 31 March 2003 the heating oil in hand was $9,300 and there was an outstanding heating oil bill of $3,200.<br/>Payments made for heating oil during the year ended 31 March 2003 totalled $34,600.<br/>Based on these figures, what amount should appear in the company’s income statement for heating oil for the<br/>year?<br/>A $23,900<br/>B $36,100<br/>C $45,300<br/>D $33,100</p><p>&nbsp;</p><p>D 8,200 + 34,600 + 3,200 – 3,600 – 9,300 = 33,100</p>

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