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标题: 每日一练F3 答案回复可见 [打印本页]

作者: 小果子    时间: 2008-4-17 18:07     标题: 每日一练F3 答案回复可见

A company pays rent quarterly in arrears on 1 January, 1 April, 1 July and 1 October each year. The rent was
increased from $90,000 per year to $120,000 per year as from 1 October 2002.
What rent expense and accrual should be included in the company’s financial statements for the year ended
31 January 2003?
Rent expense                    Accrual
          $                                    $
A 100,000                          20,000
B 100,000                          10,000
C 97,500                            10,000
D 97,500                            20,000

B 8 months at 90,000 per year, 4 months at 120,000 per year; accrual 1 month






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