ACCA考试科目 F3 财务报表中租金的问题?

ACCA考试科目 F3 财务报表中租金的问题




Theta prepares its financial statements forthe year to 30 April each year. The company pays rent for its premisesquarterly in advance on 1 January, 1 April, 1 July and 1 October each year. Theannual rent was $84,000 per year until 30 June 2005. It was increased from thatdate to $96,000 per year.
What rent expense and end of yearprepayment should be included in the financial statements for the year ended 30April 2006? (2 marks)
  
            
Expense   
            
Prepayment
  
  
A$93,000  $8,000
  
  
B$93,000   $16,000
  
  
C$94,000    $8,000
  
  
D$94,000   $16,000

此题正确答案是D
对于此类型试题，应该分时间区段来进行费用的归属和分配。具体解法可以借鉴下面思路：
Monthly rent until 30 June 2005: 84,000/12 = $7,000
Monthly rent from 1 July 2005 to 30 April 2006: 96,000/12 = $8,000
During accounting year starting from 1 May 2005 to 30 April 2006, total rent expenses will be: 2 х 7,000 + 10 х 8,000 = $94,000
该题还问会计年末的预付租金（prepayment）为多少。根据题意，我们可以看出租金在季度初预付，在临近会计年末4月30日时，公司曾与4月1日支付了一个季度的租金，亦即 3 х 8,000 = $24,000。这笔租金支付受益期为4、5、6三个月，在会计年末4月30日，仍然有两个月的租金属于预付，按照权责发生制应该作为资产处理，因而在4月30日，资产负债表上应该有一个prepayment,金额应该为2 х 8,000 =16,000。