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2020年acca考试F3考试模拟练习(146)

2020-08-26 08:56:29 来源: 中公财经 浏览量:

acca考试的备考之路上,永远不是一帆风顺的。很多考过acca证书的小伙们,都会做很多科目练习。为了方便大家备考,中公财经小编为大家整理了acca的考试题目,大家记得要每天去练习一下。熟能生巧,相信天道酬勤,勤奋的你,一定可以早日拿到梦寐以求的acca证书!

10.3 At 31 March 20X2 a company had oil in hand to be used for heating costing $8,200 and an unpaid heating oil bill for $3,600.

At 31 March 20X3 the heating oil in hand was $9,300 and there was an outstanding heating oil bill of $3,200.

Payments made for heating oil during the year ended 31 March 20X3 totalled $34,600.

Based on these figures, what amount should appear in the company's statement of profit or loss and other comprehensive income for heating oil for the year?

A $23, 900

B $36, 100

C $45, 300

D $33,100

答案:D

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