每日一练F3 答案回复可见

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

B 12,000 + 240 + 6,000 + 4,000 = 22,240