ACCA论坛's Archiver

开心 发表于 2008-5-26 09:56

每日一练F3 答案回复可见

<br/>A company receives rent for subletting part of its office block.<br/><br/>Rent, receivable quarterly in advance, is received as follows:<br/><br/>Date of receipt&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;Period covered&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;$<br/>1 October 2001&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;3 months to 31 December 2001&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7,500<br/>30 December 2001 31 March 2002 7,500<br/>4 April 2002 30 June 2002 9,000<br/>1 July 2002 30 September 2002 9,000<br/>1 October 2002 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/><br/>C $2,500 + $7,500 + $9,000 + $9,000 + $6,000<br/>One month in advance = $3,000 Cr.

张俊平 发表于 2008-7-16 12:32

a

peaceful8 发表于 2008-11-17 15:40

asdasdasdasdasd

wangle 发表于 2008-11-19 06:55

kankan

zyfazx 发表于 2008-11-23 22:59

a

页: [1]

Powered by CFAspace Archiver   © 2004-2011 CFAspace.com