11 During 2004, B, a limited liability company, paid a total of $60,000 for rent, covering the period from 1 October
2003 to 31 March 2005.
What figures should appear in the company’s financial statements for the year ended 31 December 2004?
Income statement Balance sheet
A $40,000 Prepayment $10,000
B $40,000 Prepayment $15,000
C $50,000 Accrual $10,000
D $50,000 Accrual $15,000 A Income statement 12/18 x 60,000 = 40,000
Prepayment 3/12 x 40,000 = 10,000 大家最好画个线段图！实线表示此会计期间的，虚线相反！这样就很容易做了~~ | 
发表于 2008-4-9 22:43
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