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开心 发表于 2008-5-20 09:59

每日一练F3 答案回复可见

<p>At 31 December 2002 the following matters require inclusion in a company’s financial statements:</p><p>(1)&nbsp;&nbsp; On 1 January 2002 the company made a loan of $12,000 to an employee, repayable on 30 April 2003,<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; charging interest at 2 per cent per year. On the due date she repaid the loan and paid the whole of the interest<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; due on the loan to that date.<br/>(2)&nbsp;&nbsp;&nbsp; The company has paid insurance $9,000 in 2002, covering the year ending 31 August 2003.<br/>(3)&nbsp;&nbsp; &nbsp;In January 2003 the company received rent from a tenant $4,000 covering the six months to 31 December<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2002.</p><p>For these items, what total figures should be included in the company’s balance sheet at 31 December 2002?<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Currents assets&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Current liabilities</p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;$</p><p>A&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 22,000&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 240<br/>B&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 22,240&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;nil<br/>C&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 10,240&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; nil<br/>D&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16,240&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6,000</p><p><br/>B 12,000 + 240 + 6,000 + 4,000 = 22,240</p>

mei-gi 发表于 2008-5-20 18:12

o

wispydog 发表于 2008-5-27 21:23

?

张俊平 发表于 2008-7-16 11:35

a

James312 发表于 2008-10-16 16:23

b

znfzero 发表于 2008-10-26 12:08

c

Varda 发表于 2008-10-28 17:11

d

luolei2002 发表于 2008-11-24 15:30

a

wangle 发表于 2008-11-27 20:46

kankan

ted121314 发表于 2008-11-28 13:15

<p>b</p><p></p>

婉桉 发表于 2008-12-1 21:51

c

limeimei 发表于 2008-12-19 12:55

看一下<br/>

sycnn 发表于 2008-12-23 12:03

A

crazy88826 发表于 2008-12-27 14:44

maybe choose A

pplw1987 发表于 2009-5-20 01:17

<p>a</p>

lovelypig 发表于 2009-5-25 15:30

a

troyrentou 发表于 2009-7-20 00:24

o

tonyyuan 发表于 2010-9-26 09:51

A

kurock 发表于 2010-10-4 11:11

<p>B</p>

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