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2020年ACCA考试F3考试模拟练习(324)
2020-10-16 09:18:17 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!

21.3 At 31 December 20X2 the fllowing matters require inclusion in a company's financial statements:

1 On 1 January 20X2 the company made a loan of $ 12,000 to an employee, repayable on 30 April 20X3, charging interest at 2 per cent per year. On the due date she repaid the loan and paid the whole of the interest due on the loan to that date.

2 The company has paid insurance $9,000 in 20X2, covering the year ending 31 August 20X3. In January 20X3 the company received rent from a tenant $4,000 covering the six months to 31 December 20X2.

For these items, what total figures should be included in the company's statement of financial position at 31 December 20X2?

Receivables and prepayments            Payables and accruals

         $                                             $

A 22,000                                        240

B 22,240                                        NIL

C 10,240                                        NIL

D 16,240                                         6,000

答案:B

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