每日一练F3 答案回复可见

开心

A company receives rent for subletting part of its office block.

Rent, receivable quarterly in advance, is received as follows:

Date of receipt                                                              eriod covered                              $
1 October 2001                                                   3 months to 31 December 2001          7,500
30 December 2001 31 March 2002 7,500
4 April 2002 30 June 2002 9,000
1 July 2002 30 September 2002 9,000
1 October 2002 31 December 2002 9,000
What figures, based on these receipts, should appear in the company’s financial statements for the year ended
30 November 2002?
Income statement Balance sheet
A $34,000 Debit Prepayment (Dr) $3,000
B $34,500 Credit Accrual (Cr) $6,000
C $34,000 Credit Accrual (Cr) $3,000
D $34,000 Credit Prepayment (Dr) $3,000

C $2,500 + $7,500 + $9,000 + $9,000 + $6,000
One month in advance = $3,000 Cr.

zyfazx

a

wangle

kankan

peaceful8

asdasdasdasdasd

张俊平

a