PAPER 1.1 练习

A business sublets part of its office accomodation.the rent is received quarterly in advance on 1 jan,1 april,1 july n 1 oct.the annual rent has been $24000 for some years,but it was increased to $30000 from 1st july 2005.what amounts for this rent should appear in the company's financial statment for the year ended 31 jan 2006?
INCOME STATEMENT BALANCE SHEET

A27500 $5000 in sundry receivables
B27000 $2500 in sundry receivables
C27000 $2500 in sundry payables
D27500 $5000 in sundry payables


the M club discloses the following note to its income and expenditure account:
"subscriptions in arrears r accounted for when received;subscriptions in advance r accounted for on a matching basis."at 31 march 2001, there were subscriptions owing of $1000 n subscriptions in advance of $500.during the year ended 31 march 2002,subscriptions of $10,000 were received,including subscriptions relating to the previous year of $800 and subscriptions in advance of $600.
what amount should be included for subscriptions in the year ended 31 march 2002?

坏了...怎么出现了这么怪的表情啊 ....

原帖由 Bright123 于 2007-5-16 00:18 发表 http://bbs.52acca.com/images/common/back.gif
A business sublets part of its office accomodation.the rent is received quarterly in advance on 1 jan,1 april,1 july n 1 oct.the annual rent has been $24000 for some years,but it was increased to $300 ...

答案d

income statement
24000*5/12+(30000*7/12)= 27500

balance sheet
因为received in advance 两个月是payables
30000*2/12=5000