new每天一练 paper 1.1

1 B, a limited liability company, receives rent for subletting part of its office premises to a number of tenants.
In the year ended 31 December 2004 B received cash of $318,600 from its tenants.
Details of rent in advance and in arrears at the beginning and end of 2004 are as follows:
31 December 2004 31 December 2003
$ $
Rent received in advance 28,400 24,600
Rent owing by tenants 18,300 16,900
All rent owing was subsequently received
What figure for rental income should be included in the income statement of B for 2004?
A $341,000
B $336,400
C $300,800
D $316,200

属于基础题。最重要的是记住，在rent income 中，prepayment的b/d在credit边，accural的b/d在debit边。c/d相反。